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Pantanal, Inc., manufactures car seats in a local factory. For costing purposes,

ID: 2357004 • Letter: P

Question

Pantanal, Inc., manufactures car seats in a local factory. For costing purposes, it uses a first-in, first-out (FIFO) process costing system. The factory has three departments: Molding, Assembling, and Finishing. Following is information on the beginning work-in-process inventory in the Assembling Department on August 1: Costs Degree of Completion Work-in-process beginning inventory (11,000 units) Transferred-in from Molding $ 99,000 100 % Direct materials costs 168,200 60 Conversion costs 59,000 40 Work-in-process balance (August 1) $ 326,200 During August, 100,000 units were transferred in from the Molding Department at a cost of $2,070,000 and started in Assembling. The Assembling Department incurred other costs of $925,920 in August as follows: August Costs Direct materials costs $ 743,140 Conversion costs 182,780 Total August costs $ 925,920 At the end of August, 13,000 units remained in inventory that were 80 percent complete with respect to direct materials and 40 percent complete with respect to conversion. Required: Compute the cost of goods transferred out in August and the cost of work-in-process ending inventory. (Round the unit costs for prior department costs, materials, and conversion to 2 decimals and the final answers to the nearest dollar amount. Omit the "$" sign in your response.) Cost of goods transferred out $ Cost of WIP ending inventory $

Explanation / Answer

Pantanal, Inc., manufactures car seats in a local factory. For costing purposes, it uses a first-in, first-out (FIFO) process costing system. The factory has three departments: Molding, Assembling, and Finishing. Following is information on the beginning work-in-process inventory in the Assembling Department on August 1 During August, 102,000 units were transferred in from the Molding Department at a cost of $2,142,000 and started in Assembling. The Assembling Department incurred other costs of $1,164,600 in August as follows: August Costs Direct materials costs . . . . . . . . . . $ 939,600 Conversion costs . . . . . . . . . . . . . 225,000 Total August costs . . . . . . . . . . . $1,164,600 At the end of August, 16,000 units remained in inventory that were 90 percent complete with respect to direct materials and 50 percent complete with respect to conversion.