Physical Units (pennants) 1,050 Work in process, November 1ª Started during November ? Good units completed and transferred out during November 8,900 Normal spoilage 120 Abnormal spoilage 40 Work in process, November 30 1,800 Total costs added during November aDegree of completion direct materials, 100%; conversion costs, 50%. bDegree of completion: direct materials, 100%; conversion costs, 15%. Direct Materials $1,032 $12,000 Conversion Costs $740 $27,250 Flow of Production Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending Work done to date. Equivalent Units Direct Conversion Materials Costs 8,900 120 40 1,800 10,860 8,900 120 40 270 9,330

Physical Units (pennants) 1,050 Work in process, November 1ª Started during November ? Good units completed and transferred out during November 8,900 Normal spoilage 120 Abnormal spoilage 40 Work in process, November 30 1,800 Total costs added during November aDegree of completion direct materials, 100%; conversion costs, 50%. bDegree of completion: direct materials, 100%; conversion costs, 15%. Direct Materials $1,032 $12,000 Conversion Costs $740 $27,250 Flow of Production Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending Work done to date. Equivalent Units Direct Conversion Materials Costs 8,900 120 40 1,800 10,860 8,900 120 40 270 9,330

ENGR.ECONOMIC ANALYSIS

14th Edition

ISBN:9780190931919

Author:NEWNAN

Publisher:NEWNAN

Chapter1: Making Economics Decisions

Section: Chapter Questions

Problem 1QTC

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