arted this period 12,000     Units completed and transferred out 10,000     Ending work in process inventory 5,000 85% 35%   Cost of beginning work in process     Direct materials $ 1,455   Conversion

Survey of Accounting (Accounting I)
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Author:Carl Warren
Publisher:Carl Warren
Chapter10: Accounting Systems For Manufacturing Operations
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Problem 10.4.2P: Analyzing manufacturing cost accounts Summer Boards Company manufactures surf boards in a wide...
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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,000 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.
 

Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion
Beginning work in process inventory 3,000 60% 40%
Units started this period 12,000    
Units completed and transferred out 10,000    
Ending work in process inventory 5,000 85% 35%

 

Cost of beginning work in process    
Direct materials $ 1,455  
Conversion 1,105 $ 2,560
Costs added this month    
Direct materials 19,920  
Conversion 20,045 39,965

 

Assign costs to the Assembly department’s output—specifically, the units transferred out to the Painting department and the units that remain in process in the Assembly department at month-end. Use the weighted average method. (Do not round intermediate calculations.)
 

 
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