FUNDAMENTALS OF...(LL)-W/ACCESS>IP<
6th Edition
ISBN: 9781265724412
Author: LANEN
Publisher: MCG
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Chapter 8, Problem 47E
a.
To determine
Draw the flow of the different models through the production process.
a.
Expert Solution
Explanation of Solution
Production cost:
Production cost refers to the cost associated with the production process. Direct costs associated with the process and stages of completion are taken into consideration while computing the cost of the production of any product.
Description of the diagram:
The four products go through the process as drawn above. All the four products go through assembly line. Only the products commuter and sport go for polishing before going through packaging. Product retirement goes through special finishing process and not polishing. The only product that has been packaged straight away from assembly line is Gag-Gift. All the products are then converted into finished goods.
The cost will be different for every product as well. Gag-Gift will include assembly and packaging. Commuter and sport will include assembly, polishing and packaging. Retirement includes cost of assembly, special finishing and packaging.
b.
To determine
Determine the cost per unit transferred to finished goods inventory for each of the four watches.
b.
Expert Solution
Explanation of Solution
Cost per unit:
Total amount accounted for and total units accounted are considered computation of cost per equivalent unit.
Compute the cost per unit transferred to finished goods inventory for each of the four watches:
| Particulars | Total | Gag-Gift | Commuter | Sport | Retirement |
| Materials | $ 321,000 | $ 15,000 | $ 90,000 | $ 156,000 | $ 60,000 |
| Conversion costs: | |||||
| Assembly | $ 120,000 | $ 20,000(1) | $ 40,000(2) | $ 52,000(3) | $ 8,000(4) |
| Polishing | $ 69,000 | $ 0 | $ 30,000(5) | $ 39,000(6) | $ 0 |
| Special finishing | $ 20,000 | $ 0 | $ 0 | $ 0 | $ 20,000(7) |
| Packaging | $ 90,000 | $ 15,000(8) | $ 30,000(9) | $ 39,000(10) | $ 6,000(11) |
| Total conversion costs | $ 299,000 | $ 35,000 | $ 100,000 | $ 130,000 | $ 34,000 |
| Total product cost | $ 620,000 | $ 50,000 | $ 190,000 | $ 286,000 | $ 94,000 |
| Number of units | 5,000 | 10,000 | 13,000 | 2,000 | |
| Cost per unit | $ 10.00(12) | $ 19.00(13) | $ 22.00(14) | $ 47.00(15) |
Working note 1:
Compute the conversion costs of assembly for Gag-gift:
Working note 2:
Compute the conversion costs of assembly for Commuter:
Working note 3:
Compute the conversion costs of assembly for Sport:
Working note 4:
Compute the conversion costs of assembly for Retirement:
Working note 5:
Compute the conversion costs of polishing for Commuter:
Working note 6:
Compute the conversion costs of polishing for Sport:
Working note 7:
Compute the conversion costs of special packaging for Retirement:
Working note 8:
Compute the conversion costs of packaging for Gag-gift:
Working note 9:
Compute the conversion costs of packaging for Commuter:
Working note 10:
Compute the conversion costs of packaging for Sport:
Working note 11:
Compute the conversion costs of packaging for Retirement:
Working note 12:
Compute the cost per unit transferred to finished goods for Gag-gift:
Working note 13:
Compute the cost per unit transferred to finished goods for Commuter:
Working note 14:
Compute the cost per unit transferred to finished goods for Gag-gift:
Working note 15:
Compute the cost per unit transferred to finished goods for Gag-gift:
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Students have asked these similar questions
Ferdon Watches, Inc., makes four models of watches, Gag-Gift, Commuter, Sport, and Retirement. Ferdon manufactures the watches in four departments: Assembly, Polishing, Special Finishing, and Packaging. All four models are started in Assembly where all material is assembled. The Ga-Gift is transferred to packaging, where it is packaged and transferred to finished goods inventory. The commuter and Sport are assembled, then transferred to Polishing. Once the polishing process is completed, they are transferred to Packaging and then finished goods. The Retirement model is assembled and then transferred to Special Finishing, and then Packaging. When packaged, it is transferred to finished goods.
Data for October are shown in the following table. Conversion costs are allocated based on the number of units processed in each department.
Gag-Gift Commuter Sport Retirement…
Ferdon Watches, Inc., makes four models of watches, Gag-Gift, Commuter, Sport, and Retirement. Ferdon manufactures the watches in four departments: Assembly, Polishing, Special Finishing, and Packaging. All four models are started in Assembly where all material is assembled. The Gag-Gift is transferred to Packaging, where it is packaged and transferred to finished goods inventory. The Commuter and Sport are assembled, then transferred to Polishing. Once the polishing process is completed, they are transferred to Packaging and then finished goods. The Retirement model is assembled and then transferred to Special Finishing, and then Packaging. When packaged, it is transferred to finished goods.
Data for October are shown in the following table. Conversion costs are allocated based on the number of units processed in each department.
Total
Gag-Gift(5,000 units)
Commuter(10,000 units)
Sport(13,000 units)
Retirement(2,000 units)
Materials
$
321,000
$
15,000
$
90,000…
Ferdon Watches, Inc., makes four models of watches, Gag-Gift, Commuter, Sport, and Retirement. Ferdon manufactures the watches in four departments: Assembly, Polishing, Special Finishing, and Packaging. All four models are started in Assembly where all material is assembled. The Gag-Gift is transferred to Packaging, where it is packaged and transferred to finished goods inventory. The Commuter and Sport are assembled, then transferred to Polishing. Once the polishing process is completed, they are transferred to Packaging and then finished goods. The Retirement model is assembled and then transferred to Special Finishing, and then Packaging. When packaged, it is transferred to finished goods.
Data for October are shown in the following table. Conversion costs are allocated based on the number of units processed in each department.
Total
Gag-Gift(9,000 units)
Commuter(14,000 units)
Sport(21,000 units)
Retirement(6,000 units)
Materials
$
371,000
$
18,000
$…
Chapter 8 Solutions
FUNDAMENTALS OF...(LL)-W/ACCESS>IP<
Ch. 8 - What are the characteristics of industries most...Ch. 8 - A manufacturing company has records of its...Ch. 8 - If costs increase from one period to another, will...Ch. 8 - What are the five steps to follow when computing...Ch. 8 - What is the distinction between equivalent units...Ch. 8 - Which method, weighted-average or FIFO, better...Ch. 8 - It has been said that a prior departments costs...Ch. 8 - The more important individual unit costs are for...Ch. 8 - Assume that the number of units transferred out of...Ch. 8 - The management of a liquid cleaning product...
Ch. 8 - We have discussed two methods for process costing,...Ch. 8 - A friend owns and operates a consulting firm that...Ch. 8 - The controller of a local firm that uses a...Ch. 8 - Throughout the chapter, we treated conversion...Ch. 8 - Consider a manufacturing firm with multiple...Ch. 8 - Prob. 16CADQCh. 8 - Would process costing work well for a service...Ch. 8 - Compute Equivalent Units: Weighted-Average Method...Ch. 8 - Compute Equivalent Units: FIFO Method Refer to the...Ch. 8 - Compute Equivalent Units: Weighted-Average Method...Ch. 8 - Compute Equivalent Units: FIFO Method Refer to the...Ch. 8 - Compute Equivalent Units Magic Company adds...Ch. 8 - Equivalent Units: Weighted-Average Process Costing...Ch. 8 - Prob. 24ECh. 8 - Prob. 25ECh. 8 - Compute Equivalent Units: Ethical Issues Aaron...Ch. 8 - Equivalent Units and Cost of Production By...Ch. 8 - Compute Costs per Equivalent Unit:...Ch. 8 - Compute the cost per equivalent unit for materials...Ch. 8 - Compute Equivalent Units: FIFO Method Materials...Ch. 8 - Compute Equivalent Units and Cost per Equivalent...Ch. 8 - Cost Per Equivalent Unit: Weighted-Average Method...Ch. 8 - Compute Costs per Equivalent Unit:...Ch. 8 - Refer to the data in Exercise 8–33. Compute the...Ch. 8 - Using the data in Exercise 8-33, compute the cost...Ch. 8 - Refer to the data in Exercises 8-33 and 8-35....Ch. 8 - Compute Costs per Equivalent Unit:...Ch. 8 - Refer to the data in Exercise 8-37. Compute the...Ch. 8 - Refer to the data in Exercise 8-37. Compute the...Ch. 8 - Prob. 40ECh. 8 - Prepare a Production Cost Report: FIFO Method...Ch. 8 - Prob. 42ECh. 8 - Prepare a Production Cost Report: Weighted-Average...Ch. 8 - Prob. 44ECh. 8 - Cost of Production: Weighted-Average and FIFO...Ch. 8 - Operation Costing: Ethical Issues Brokia...Ch. 8 - Prob. 47ECh. 8 - Prob. 48ECh. 8 - Prob. 49ECh. 8 - Suppose the marketing manager’s suggestion is...Ch. 8 - Prob. 51PCh. 8 - Prob. 52PCh. 8 - Prob. 53PCh. 8 - Prob. 54PCh. 8 - Prepare a production cost report for June for the...Ch. 8 - Prob. 56PCh. 8 - Prob. 57PCh. 8 - Prob. 58PCh. 8 - Prob. 59PCh. 8 - Prob. 60PCh. 8 - Prob. 61PCh. 8 - Prob. 62PCh. 8 - Prob. 63PCh. 8 - Prob. 64PCh. 8 - Prob. 65PCh. 8 - Prob. 66PCh. 8 - Prob. 67PCh. 8 - Process Costing and Ethics: Increasing Production...
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