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7.) The following production data were taken from the records of the Finishing D

ID: 2431235 • Letter: 7

Question

7.) The following production data were taken from the records of the Finishing Department for the month of June: Inventory in process, June 1 (15% complete as to conversion) 4,000 units Completed units during June 71,000 units Ending inventory (60% complete as to conversion) 7,000 units Complete the chart below and determine the number of equivalent units of production for materials and conversion for June 30. Determine the cost per unit if the Materials cost incurred was $90,500 & Conversion cost was $225,100 All materials were added at the beginning of the process. (10 points) Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, June 1 0 Started and completed in June Transferred to Packaging Department in June Inventory in process, June 30 Total units to be assigned costs Costs Total cost for June total equivalent units cost per equivalent unit $ $ 7.) The following production data were taken from the records of the Finishing Department for the month of June: Inventory in process, June 1 (15% complete as to conversion) 4,000 units Completed units during June 71,000 units Ending inventory (60% complete as to conversion) 7,000 units Complete the chart below and determine the number of equivalent units of production for materials and conversion for June 30. Determine the cost per unit if the Materials cost incurred was $90,500 & Conversion cost was $225,100 All materials were added at the beginning of the process. (10 points) Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, June 1 0 Started and completed in June Transferred to Packaging Department in June Inventory in process, June 30 Total units to be assigned costs Costs Total cost for June total equivalent units cost per equivalent unit $ $

Explanation / Answer

Computation of Number of Equivalent units of production for materials & coversion for june,30

Units to be assigned costs

Equivalent units

Whole units

Direct Materials

Conversion

Inventory in process ,June1

4000 units

0

3400 units

Started&CompletedinJune

67000 units

67000units

67,000 units

Transferred to Packaging Department in June

71000 units

67000 units

70400 units

Inventory in process, June 30

7000 units

7000 units

4200 units

Total units to be assigned costs

74,000 units

74600 units

Costs

Total cost for June

$ 90,500

$ 2,25,100

Total Equivalent units

74000 units

74600 units

Cost per Equivalent unit

$ 1.22/unit

$ 3.02/unit

Computation of Number of Equivalent units of production for materials & coversion for june,30

Units to be assigned costs

Equivalent units

Whole units

Direct Materials

Conversion

Inventory in process ,June1

4000 units

0

3400 units

Started&CompletedinJune

67000 units

67000units

67,000 units

Transferred to Packaging Department in June

71000 units

67000 units

70400 units

Inventory in process, June 30

7000 units

7000 units

4200 units

Total units to be assigned costs

74,000 units

74600 units

Costs

Total cost for June

$ 90,500

$ 2,25,100

Total Equivalent units

74000 units

74600 units

Cost per Equivalent unit

$ 1.22/unit

$ 3.02/unit

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