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Kuzuck Corporation uses the weighted-average method in its process costing syste

ID: 2480046 • Letter: K

Question

Kuzuck Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

$23,994

$10,306

$15,457

$39,638

Kuzuck Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Explanation / Answer

Equivalent Units:Average method Input Particulars Output % com-Mater EQU-Mater % com-Conversion EQU-Conversion                                                450 Opening WIP                                          11,200 Introdused Transferred out      10,200 100           10,200 100      10,200 Closing WIP         1,450 60                 870 20            290                                          11,650      11,650           11,070 120      10,490 Total Cost Statement and Cost per EQU Particulars Opening cost$ Current cost$ Total cost$ EQU cost per EQU $ Material cost                      5,300 1,25,326           1,30,626 11070         11.80 Conversion cost                      4,100 1,83,671           1,87,771 10490         17.90 Total                      9,400 3,08,997           3,18,397         29.70 Cost of transferred units particulars EQU Cost per EQU Total Material 10200         11.80           1,20,360 Labour and oH 10200         17.90           1,82,580 Total         29.70           3,02,940 Cost WIP particulars EQU Cost per EQU Total Material 870         11.80               10,266 Labour and oH 290         17.90                 5,191 Total               15,457