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Assignment: 20-5 Homework - Exercise 20-15 PROBLEM #2 [cengage] Costs per Equiva

ID: 2427584 • Letter: A

Question

Assignment: 20-5 Homework - Exercise 20-15 PROBLEM #2 [cengage]

Costs per Equivalent Unit and Production Costs

The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $17,400 of direct materials.

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar.

***A. Cost of beginning work in process inventory completed in November.
$

***B. Cost of units transferred to the next department during November.
$

***C. Cost of ending work in process inventory on November 30.
$

***D. Costs per equivalent unit of direct materials and conversion included in the November 1 beginning work in process. If required, round your answers to two decimal places.

***E. The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places.

Direct materials cost per equivalent unit $ Conversion cost per equivalent unit $

Explanation / Answer

a.

Workings:

b.

c.

d.

Costs per equivalent unit of direct materials and conversion included in the november 1 beginning work in process=

e. The november increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month:

Work in Progress Balance Date Item Debit Credit Debit credit 1-Nov Bal 1200 units, 60% complete 20856 30 Direct materials 8300 units 124500 145356 30 Direct Labor 18950 164306 30 Factory Overhead 20196 184502 30 Goods transferred 8,600 units    168,104.00    16,398.00 30 Balance 900 units 70% complete    16,398.00
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