Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,500 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion Units Cost per Equivalent Unit of Production 2,500 10,500 9,500 3,500 Percent Complete for Percent Direct Materials Materials 60% Direct Complete for Conversion 40% $ 1,427 510 12,488 15,840 90% $ 1,937 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. 28,328 Conversion 40%

Cornerstones of Cost Management (Cornerstones Series)
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ISBN:9781305970663
Author:Don R. Hansen, Maryanne M. Mowen
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Chapter6: Process Costing
Section: Chapter Questions
Problem 16E: Heap Company manufactures a product that passes through two processes: Fabrication and Assembly. The...
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[The following information applies to the questions displayed below.]
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly
department started 10,500 units during November. The following production activity in both units and
costs refers to the Assembly department's November activities.
Assembly Department
Beginning work in process inventory
Units started this period
Units completed and transferred out
Ending work in process inventory
Cost of beginning work in process
Direct materials
Conversion
Costs added this month
Direct materials
Conversion
Cost per Equivalent Unit of Production
Costs of beginning work in process
Costs added this period
Total costs
Units
+ Equivalent units of production
Cost per equivalent unit of production
2,500
10,500
9,500
3,500
Percent
Complete for
Direct Materials
Percent
Direct Complete for
Materials
60%
$ 1,427
510
12,488
15,840
90%
$ 1,937
Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for
November. Use the weighted average method.
28,328
Conversion
Conversion
40%
40%
Transcribed Image Text:Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,500 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion Cost per Equivalent Unit of Production Costs of beginning work in process Costs added this period Total costs Units + Equivalent units of production Cost per equivalent unit of production 2,500 10,500 9,500 3,500 Percent Complete for Direct Materials Percent Direct Complete for Materials 60% $ 1,427 510 12,488 15,840 90% $ 1,937 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. 28,328 Conversion Conversion 40% 40%
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