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Billinstaff Industries uses the weighted-average method in its process costing s

ID: 2350918 • Letter: B

Question


Billinstaff Industries uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

Materials Labor Overhead
Work in process, May 1 $ 14,000 $ 21,351 $ 101,070
Cost added during May $ 84,700 $ 14,234 $ 67,380
Equivalent units of production 1,200 1,100 1,000

Required:
1.
Compute the cost per equivalent unit for materials, for labor, and for overhead. (Round your answers to 2 decimal places.)

Materials Labor Overhead
Cost per equivalent unit $ $ $

2.
Compute the total cost per equivalent whole unit. (Round your final answer to 2 decimal places.)

Total cost per equivalent unit $

Explanation / Answer

Data for a recent month for the first department follows: Units Materials Labor Overhead Works in process, beg 5000 $4320 $1040 $1790 Units started in process 45,000 Units transferred out 42,000 Work in process, end 8,000 Cost added during the month $52,800 $21,500 $32,250 as,, Cost per EU - DM 57,120 / 48,000 = 1.19 DL 22,540 / 46,000 = .49 OH 34,040 / 46,000 = .74 Total 2.42