The polishing department of Lacroix Manufacturing Company has the following prod

Question

The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. roduction: Beginning inventory of 2,500 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 12,100; ending of 3.500 nits are 0% compete ntetrmns of conver sim osts materials and 30 Manufacturing costs: Beginning inventory costs, comprising $25,400 of materials and $27,600 of conversion costs; materials costs added in polishing during the month, $121,330; labour and overhead applied in polishing during the month, $100,000 and $290,325, respectively.

Explanation / Answer

Equivalent units units Materials CC Completed & transferred 11,100 11,100 11,100 ending work in process 3,500 3,500 350 Equivalent units 14600 14,600 11,450 cost per Equivalent units Materials CC Beginning work in process 25,400 27,600 ending work in process 121,330 390,325 total cost 146,730 417,925 Equivalent units 14,600 11,450 cost per Equivalent units 10.05 36.5 Materials CC per Equivalent unit cost 10.05 36.5 answer

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