Fast Company produces its product through two processing departments: Cutting and Assembly. Information for the Cutting department follows. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 36,000 Units started this period 152,000 Units completed and transferred out 162,000 Ending work in process inventory 26,000 100% 80% Beginning work in process inventory Direct materials $ 20,700 Conversion 75,600 $ 96,300 Costs added this period Direct materials 139,100 Conversion 1,094,320 1,233,420 Total costs to account for $ 1,329,720 Required: Prepare the Cutting department’s production cost report for October using the weighted average method. Prepare the October 31 journal entry to transfer the cost of completed units from cutting to Assembly.

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 5E: The Converting Department of Worley Company had 2,400 units in work in process at the beginning of...
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Fast Company produces its product through two processing departments: Cutting and Assembly. Information for the Cutting department follows. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 36,000 Units started this period 152,000 Units completed and transferred out 162,000 Ending work in process inventory 26,000 100% 80% Beginning work in process inventory Direct materials $ 20,700 Conversion 75,600 $ 96,300 Costs added this period Direct materials 139,100 Conversion 1,094,320 1,233,420 Total costs to account for $ 1,329,720 Required: Prepare the Cutting department’s production cost report for October using the weighted average method. Prepare the October 31 journal entry to transfer the cost of completed units from cutting to Assembly.
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