Great Pasta Company manufactures a single product that goes through two processes-mixing and cooking. The followi the Mixing Department for September. Work-in-process Inventory September 1 Conversion complete Work-in-process inventory September 30 Conversion complete Units started into production in September Units completed and transferred out Costs Work-in-process inventory September 1 Material P Material Q Conversion 40,000 units 70% 23,000 units 50% 103,000 ? units $ 171,000 157,000 136,000 Costs added in September Material P Material Q $ 257,000 236,000 506,900 Conversion aterial P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but:

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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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Great Pasta Company manufactures a single product that goes through two processes-mixing and cooking. The following data pertains to
the Mixing Department for September.
Work-in-process Inventory September 1
Conversion complete
Work-in-process inventory September 30
Conversion complete
Units started into production in September
Units completed and transferred out
Costs
Work-in-process inventory September 1
Material P
Material Q
Conversion
Costs added in September
Material P
Material Q
Conversion
40,000 units
70%
23,000 units
50%
103,000
? units
$ 171,000
157,000
136,000
$ 257,000
236,000
506,900
Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of
product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process.
Cost per equivalent unit for Material P under the weighted-average method is calculated to be:
Transcribed Image Text:Great Pasta Company manufactures a single product that goes through two processes-mixing and cooking. The following data pertains to the Mixing Department for September. Work-in-process Inventory September 1 Conversion complete Work-in-process inventory September 30 Conversion complete Units started into production in September Units completed and transferred out Costs Work-in-process inventory September 1 Material P Material Q Conversion Costs added in September Material P Material Q Conversion 40,000 units 70% 23,000 units 50% 103,000 ? units $ 171,000 157,000 136,000 $ 257,000 236,000 506,900 Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Cost per equivalent unit for Material P under the weighted-average method is calculated to be:
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