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GMoneymanufactures flour by a series of three processes, beginning in theMilling

ID: 2433995 • Letter: G

Question

GMoneymanufactures flour by a series of three processes, beginning in theMilling dept. From the Milling Department, the materials passthrough the sifting and packaging depts., emerging as packagedrefined flour.

Thebalance in the account Work in Process—sifting dept was asfollows on Oct 1, 2008:

Work inProcess-Sifting dept (15,000 units, 75%completed)    $42,000

Thefollowing costs were charged to Work in Process-sifting dept duringOct:

Directmaterial transferred from Milling Dept: 235,800units              $632,600

Directlabor                                                                                        160,735

FactoryOverhead                                                                                76,900

DuringOct. 233,800 units of flour were completed. Work inProcess-sifting dept on Oct. 31 was 17,000 units, 75%completed.

INSTRUCTIONS

Explanation / Answer

Is there any cost of direct labor, direct material and manufacturedoverhead for work in progress,Oct 1???? Unit worked in October From work in progress, Oct 1 (15,000*25%)    3,750 Transferred in and finished goods(235,800-17,000)   218,800 From work in progress, Oct31(17,000*75%)             12,750 Total UnitsProduced                                                 235,300 Cost in Oct DirectMaterial                                  632,600 DirectLabor                                     160,735 ManufactureOverhead                        76,900 TotalCost                                         870,235 Unit cost of work in October = $ 3.70 Cost Transferred out Work in Progress,                     42,000 Finished goods inOct             823,080 Total cost Transferredout         865,080 Work in progress, Oct 31(12,750*3.70)    47,155 cost Transferredout         865,080 Units Transferredout        233,800 UnitCost                           3.7/unit