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eBook Show Me How Calculator Lean Accounting The annual budgeted conversion cost

ID: 2404588 • Letter: E

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Lean Accounting

The annual budgeted conversion costs for a lean cell are $144,000 for 1,800 production hours. Each unit produced by the cell requires 9 minutes of cell process time. During the month, 1,000 units are manufactured in the cell. The estimated materials costs are $65 per unit. Provide the following journal entries:

a. Materials are purchased to produce 1,050 units.

b. Conversion costs are applied to 1,000 units of production.

c. 980 units are completed and placed into finished goods.

a. Raw and In Process Inventory Accounts Payable b. Raw and In Process Inventory Conversion Costs c. Finished Goods Inventory Raw and In Process Inventory

Explanation / Answer

a. Raw and In Process Inventory 68250 =1050*65 Accounts Payable 68250 b. Raw and In Process Inventory 12000 =1000*(9/60)*(144000/1800) Conversion Costs 12000 c. Finished Goods Inventory 75460 =(980*65)+(12000/1000*980) Raw and In Process Inventory 75460