November data from the Mixing Department as follows: 1 Summarize the flow of physical units and compute the equivalent units. (Hint: Each direct material added at a different point in the production process requires
November data from the Mixing Department as follows: 1 Summarize the flow of physical units and compute the equivalent units. (Hint: Each direct material added at a different point in the production process requires
Chemistry
10th Edition
ISBN:9781305957404
Author:Steven S. Zumdahl, Susan A. Zumdahl, Donald J. DeCoste
Publisher:Steven S. Zumdahl, Susan A. Zumdahl, Donald J. DeCoste
Chapter1: Chemical Foundations
Section: Chapter Questions
Problem 1RQ: Define and explain the differences between the following terms. a. law and theory b. theory and...
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Grammer Chicken produces canned chicken a la king. The chicken a la king passes through three departments: (1) Mixing, (2) Retort (sterilization), and (3) Packing. In the Mixing Department, chicken and cream are added at the beginning of the process, the mixture is partly cooked, and chopped green peppers and mushrooms are added at the end of the process. Conversion costs are incurred evenly throughout the mixing process. November data from the Mixing Department as follows: |
1 | Summarize the flow of physical units and compute the equivalent units. (Hint: Each direct material added at a different point in the production process requires its own equivalent-unit computation.) | |||
i. | Check your spelling carefully and do not abbreviate. | |||
ii. | Follow the format of the exhibit that shows the flow of physical units and output in terms of equivalent units. | |||
iii. | Complete all input areas. Be sure to include any zero balances in the report. | |||
2 | Compute the cost per equivalent unit for each cost category. | |||
i. | Check your spelling carefully and do not abbreviate. | |||
ii. | Follow the format of the exhibits that show how to summarize total costs to account for and to compute the cost per equivalent unit. | |||
iii. | Complete all input areas. Be sure to include any zero balances in the report. | |||
3 | Compute the total costs of the units (gallons): |
|||
a. | Completed and transferred out to the Retort Department | |||
b. | In the Mixing Department's ending work in process inventory | |||
i. | Check your spelling carefully and do not abbreviate. | |||
ii. | Follow the format of the exhibit that assigns total costs to units completed and to units in ending work in process. | |||
iii. | Complete all input areas. Be sure to include any zero balances in the report. |

Transcribed Image Text:### Production Cost Analysis: Grammer Chicken Mixing Department
#### 1. Compute the Equivalent Units
*Hint: Each direct material added at a different point in the production process requires its own equivalent-unit computation.*
**Grammer Chicken: Mixing Department**
**Flow of Physical Units and Computation of Equivalent Units**
| | Flow of Physical Units | Equivalent Units | |
|---------------------|------------------------|--------------------------|--------------------------------|
| | | Chicken, Cream | Green Peppers, Mushrooms | Conversion Costs |
| **Units to Account for:** | | | | |
| Total physical units to account for: | | | | |
| Units accounted for: | | | | |
| Total physical units accounted for | | | | |
| Total equivalent units | | | | |
---
#### 2. Compute the Cost per Equivalent Unit for Each Cost Category
**Grammer Chicken: Mixing Department**
**Cost per Equivalent Unit**
*Month Ended November 30*
| Cost per Equivalent Unit | Chicken and Cream | Green Peppers and Mushrooms | Conversion Costs | Total |
|--------------------------|-------------------|-----------------------------|------------------|--------|
| **Total costs to account for**: | | | | |
| Cost per equivalent unit | | | | |
---
#### 3. Compute the Total Costs of the Units (Gallons)
1. **Completed and Transferred Out to the Retort Department**
2. **In the Mixing Department's Ending Work in Process Inventory**
**Grammer Chicken: Mixing Department**
**Assignment of Costs**
| Assign Costs | Chicken and Cream | Green Peppers and Mushrooms | Conversion Costs | Total |
|-------------------------------|-------------------|-----------------------------|------------------|--------|
| Completed and transferred out | | | | |
| Costs assigned to units completed and transferred out | | | | |
| Ending work in process: | | | | |
| Costs assigned to units in ending WIP | | | | |
| **Total costs accounted for**: | | | | |
---
This document represents a detailed framework for analyzing production costs in a mixing department. It involves calculating equivalent units, determining cost per equivalent unit,

Transcribed Image Text:### November Production and Cost Data for the Mixing Department
#### Gallons
- **Beginning Work in Process Inventory**: 0 gallons
- **Started Production**: 14,300 gallons
- **Completed and Transferred Out to Retort in November**: 13,600 gallons
- **Ending Work in Process Inventory**: 700 gallons
- Note: This inventory is 60% through the mixing process.
#### Costs
- **Beginning Work in Process Inventory**: $0
- **Costs Added During November**:
- Chicken: $21,740
- Cream: $4,000
- Green Peppers and Mushrooms: $5,440
- Direct Labor: $11,200
- Manufacturing Overhead: $9,830
- **Total Costs**: $52,210
This data outlines the production and cost details for November in the Mixing Department. It considers the volume of production initiated, completed, and the remaining work in process. Additionally, it documents the costs incurred during the production process including materials, labor, and overheads.
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