Kelley paint  company uses the weighted average method to account for costs of production. Kelley manufactures base paint in  two separate departments - Mixing and Packaging. The following information is for the mixing Department for the Month of March. A total of 40,000 units were in beginning WIP Inventory. All were completed and transferred out during March. A total of 70,000 units were started durung March. Of the 70,000 units started, 20,000 units were completed and transferred out to the Packaging Department (100% complete with respect to direct materials, direct labor and overhead), and 50,000 units were partially completed and remained in ending WIP Inventory on March 31 (90% complete for direct materials, 70% complete for direct labor, and 30% complete for overhead, which is applied based on machine hours). Cost in beginning WIP Inventory totaled $229,000 ($98,000 in direct materials + $41,000 in direct labor + $90,000 in overhead). Cost incurred during March totaled $165,000(=70,000 in direct materials + 35,000 in direct labor + 60,000 in overhead). Use the 4 key steps to assign costs to units completed and transferred out and to units in ending WIP Inventory for the Mixing Department.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Kelley paint  company uses the weighted average method to account for costs of production. Kelley manufactures base paint in  two separate departments - Mixing and Packaging. The following information is for the mixing Department for the Month of March.

  • A total of 40,000 units were in beginning WIP Inventory. All were completed and transferred out during March.
  • A total of 70,000 units were started durung March. Of the 70,000 units started, 20,000 units were completed and transferred out to the Packaging Department (100% complete with respect to direct materials, direct labor and overhead), and 50,000 units were partially completed and remained in ending WIP Inventory on March 31 (90% complete for direct materials, 70% complete for direct labor, and 30% complete for overhead, which is applied based on machine hours).
  • Cost in beginning WIP Inventory totaled $229,000 ($98,000 in direct materials + $41,000 in direct labor + $90,000 in overhead).
  • Cost incurred during March totaled $165,000(=70,000 in direct materials + 35,000 in direct labor + 60,000 in overhead).
  • Use the 4 key steps to assign costs to units completed and transferred out and to units in ending WIP Inventory for the Mixing Department.
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