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12. Carmon Corporation uses the weighted-average method in its process costing s

ID: 2489357 • Letter: 1

Question

12.

Carmon Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

Cost

Percent Complete

  Materials Costs

$

16,700

90%

  Conversion Costs

$

9,500

60%

A total of 7,400 units were started and 6,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

  Materials Costs

$

171,800

  Conversion Costs

$

137,400

The ending inventory was 75% complete with respect to materials and 40% complete with respect to conversion costs.
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.

How many units are in ending work in process inventory in the first processing department at the end of the month?

1,000

1,800

1,100

6,700

22. Financial data for Redstone Company for last year appear below:

Redstone Company
Statements of Financial Position

Beginning
Balance

Ending
Balance

  Assets:

  Cash

$

308,000

$

246,245  

  Accounts receivable

131,000

164,000

  Inventory

325,000

256,000

  Plant and equipment (net)

460,000

453,000

  Investment in Balsam Company

243,000

312,000

  Land (undeveloped)

300,000

300,000

  Total assets

$

1,767,000

$

1,731,245  

  Liabilities and owners’ equity:

  Accounts payable

$

168,000

$

145,000

  Long-term debt

809,000

809,000

  Owners’ equity

790,000

777,245

  Total liabilities and owners’ equity

$

1,767,000

$

1,731,245


Redstone Company
Income statement

  Sales

$

1,780,000

  Less operating expenses

1,450,700

  Net operating income

329,300

  Less interest and taxes:

   Interest expense

$

93,800

     Tax expense

115,255

209,055

  Net income

$

120,245


The company paid dividends of $133,000 last year. The "Investment in Balsam Company" on the statement of financial position represents an investment in the stock of another company.


Required:

a.

Compute the company's margin, turnover, and return on investment for last year. (Round your intermediate calculations and final answers to 2 decimal places.)


       

b.

The Board of Directors of Redstone has set a minimum required return of 25%. What was the company's residual income last year? (Round your intermediate calculations and final answers to 2 decimal places.)

Carmon Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

Explanation / Answer

Answer:

Question 22 ) Ans: No. of units in the Ending work in process Inventory in the first processing Department

= Units in the Beginning Inventory + Units Started - Units Transferred

= 700 + 7,400 - 6,300 = 1,800 units.

Answer B.