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Time remaining: 1:46:05 20.00 points Data concerning a recent period\'s activity

ID: 2338841 • Letter: T

Question

Time remaining: 1:46:05 20.00 points Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Materials Conversion Equivalent units of production in ending work in process Cost per equivalent unit 2,010 $15.45 960 $6.45 A total of 20,600 units were completed and transferred to the next processing department during the period. Required: Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory. (Round your final answers to the nearest whole dollar amount.) Materials Conversion Total Cost of ending work in process inventory Cost of units transferred out

Explanation / Answer

Statement of cost (Working)

Equivalent Cost/unit

Ending WIP

Transferred

Units

Cost Allocated

Units

Cost Allocated

Material

$ 15.45

                      2,010

$              31,054.50

                      20,600

$   318,270.00

Conversion Cost

$ 6.45

                          960

$                6,192.00

                      20,600

$   132,870.00

TOTAL

TOTAL

$              37,246.50

TOTAL

$   451,140.00

Answer

Material

Conversion

Total

Cost of Ending work in process inventory

$    31,054.50

$         6,192.00

$    37,246.50

Cost of units transferred out

$ 318,270.00

$    132,870.00

$ 451,140.00

Statement of cost (Working)

Equivalent Cost/unit

Ending WIP

Transferred

Units

Cost Allocated

Units

Cost Allocated

Material

$ 15.45

                      2,010

$              31,054.50

                      20,600

$   318,270.00

Conversion Cost

$ 6.45

                          960

$                6,192.00

                      20,600

$   132,870.00

TOTAL

TOTAL

$              37,246.50

TOTAL

$   451,140.00

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