Mixing Department Heating Department Units to account for: Beginning work-in-process, April 30 25,000 10,000 Started in May 90,000 Transferred in during May 90,000 Total units to account for 115,000 100,000 Units accounted for: Completed and transferred out during May 90,000 82,000 Ending work-in-process, May 31 25,000 18,000 Total units accounted for 115,000 100,000
Mixing Department Heating Department Units to account for: Beginning work-in-process, April 30 25,000 10,000 Started in May 90,000 Transferred in during May 90,000 Total units to account for 115,000 100,000 Units accounted for: Completed and transferred out during May 90,000 82,000 Ending work-in-process, May 31 25,000 18,000 Total units accounted for 115,000 100,000
Cornerstones of Cost Management (Cornerstones Series)
4th Edition
ISBN:9781305970663
Author:Don R. Hansen, Maryanne M. Mowen
Publisher:Don R. Hansen, Maryanne M. Mowen
Chapter6: Process Costing
Section: Chapter Questions
Problem 30E: Proteger Company manufactures insect repellant lotion. The Mixing Department, the first process...
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Question
Computing EUP, first and second departments
Selected production and cost data of Laura’s Caliper Co. follow for May 2018.
On May 31, the Mixing Department ending Work-in-Process Inventory Was 80% complete for materials and 45% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 60% complete for materials and 35% Complete for conversion costs. The company uses the Weighted-average method.
Requirements
- Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department.
- Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department.
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