Production Data June Cost Data LINK TO TEXT LINK TO TEXT (a) Rosenthal Company m

Question

Production Data

June

Cost Data

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LINK TO TEXT

(a)

Rosenthal Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are entered at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June 2014 are presented below.

Production Data

June

Beginning work in process units 0 Units started into production 22,660 Ending work in process units 2,060 Percent complete—ending inventory 40 %

Cost Data

Materials $203,940 Labor 55,208 Overhead 116,184     Total $375,332

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Explanation / Answer

Units to Account for: Workin process June 1                             -   Started into production              22,660.00 Total Units to Account for              22,660.00 Units Accounted for Units completed and Transferred Out              20,600.00 Workin process june 30                2,060.00 Total Units accounted for              22,660.00

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