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Thames Company uses the FIFO method in its process costing system. The following

ID: 2344490 • Letter: T

Question

Thames Company uses the FIFO method in its process costing system. The following information was obtained from the accounting records of the Finishing Department during November:
Conversion Costs

Work in process, 11/1

50,000

conversion cost: 20%

Transferred-in during November

150,000

Work in process, 11/30

30,000

conversion cost: 60%

November Costs:

Beginning Inventory

transferred in: $100,000

Materials:$75,000

Conversion: $15,000

Costs added in November

Transferred in: $300,000

Materials: $337,500

Conversion: $560,700


All materials are added at the beginning of the manufacturing process. The Transferred-in Cost per unit is:
$1.50
$2.67
$1.00
$2.00

Explanation / Answer

$2.67

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