The Carlberg Company has two manufacturing departments, assembly and painting. T

Question

The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.

Assign costs to the assembly department’s output—specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.)

Assembly Department Units Percent of Direct
Materials Added Percent of
Conversion Beginning work in process 2,000 75 % 25 % Units transferred out 9,000 100 % 100 % Ending work in process 4,400 85 % 35 %

Explanation / Answer

CARLBERG COMPANY Weighted-average method Costs of units transferred out: Direct materials $    13,500 Conversion $    18,000 Total costs transferred out $ 31,500 Costs of ending work in process: Direct materials $      5,610 Conversion $      3,080 Total costs of ending work in process $    8,690 Total costs assigned $ 40,190 Working: # 1 Calculation of equivalent units of production: Materials Conversion Physical Units % of completion Equivalent units of production % of completion Equivalent units of production Units completed and transferred out           9,000 100%                   9,000 100%                   9,000 Ending Units           4,400 85%                   3,740 35%                   1,540 Total        13,400                 12,740                10,540 # 2 Materials Conversion Total Beginnig Work in Process $           1,688 $                  498 $               2,186 Costs added during the period $         17,422 $            20,582 $             38,004 Total Costs $         19,110 $            21,080 $             40,190 / Equivalent units of production             12,740                 10,540 Cost per Equivalent Unit $             1.50 $                 2.00 # 3 Equivalent units of Cost per Total Costs Total production Equivalent units of production Costs of units transferred out: Direct Materials         9,000 $                 1.50 $             13,500 Conversion         9,000 $                 2.00 $             18,000 $            31,500 Costs of Ending units in process: Direct Materials         3,740 $                 1.50 $               5,610 Conversion         1,540 $                 2.00 $               3,080 $              8,690 Total $            40,190

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