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Kasten Company manufactures bowling balls through two processes: Molding and Pac

ID: 2364960 • Letter: K

Question

Kasten 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 2010 are presented below.

Production Data June
Beginning work in process units -0-
Units started into production 20,000
Ending work in process units 2,000
Percent complete-ending inventory 60%

Cost Data
Materials $198,000
Labor 50,400
Overhead 112,800
Total $361,200

Complete the schedule showing physical units of production. (If answer is zero, please enter 0, do not leave any fields blank.)
Physical Units
Units to be accounted for
Work in process, June 1

Started into production

Total units


Units accounted for
Transferred out

Work in process, June 30

Total units


Determine the equivalent units of production for materials and conversion costs.
Materials

Conversion costs


Compute the unit costs of production. (Round answers to 2 decimal places, e.g. 5.25.)
Unit cost-Materials $
Unit cost-Conversion costs $
Total unit costs $

Explanation / Answer

Complete the schedule showing physical units of production. (If answer is zero, please enter 0, do not leave any fields blank.)

                                              Physical Units
Units to be accounted for            
Work in process, June 1                    0
Started into production             20,000
Total units                               20,000

Units accounted for
Transferred out                        18,000
Work in process, June 30           2,000
Total units                              20,000
_________________________________________________
Determine the equivalent units of production for materials and conversion costs.

Materials                 20,000
Conversion costs      19,200 (18,000 + 2,000 x 60%)

___________________________________________________
Compute the unit costs of production. (Round answers to 2 decimal places, e.g. 5.25.)
Unit cost-Materials                $9.90 ($198,000/20,000)
Unit cost-Conversion costs     $8.50 ($163,200/19,200)
Total unit costs                   $18.40