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w2lOnlinex e The Annual Budgeted Co ×YG Lean Accounting The amx. A ow.com/lirn/t

ID: 2413920 • Letter: W

Question

w2lOnlinex e The Annual Budgeted Co ×YG Lean Accounting The amx. A ow.com/lirn/takeAssignment/takeAssignmentMain.do?invoker-assignments&takeAss.; Lean Accounting The annual budgeted conversion costs for a lean cell are $180,000 for 2,000 production hours. Each u produced by the cell requires 18 minutes of cel process time. During the month, 550 units are manufactured in the cell. The estimated materials costs are $32 per unit. Provide the following journal entries: a. Materials are purchased to produce 600 units. b. Conversion costs are applied to 550 units of production. c. 500 units are completed and placed into finished goods. a RawMateriais -180,000 X Converslon Costs X b. c. a. Increase Raw and In Process Inventory (aebit) and increase Accounts Payable (credit) for per

Explanation / Answer

LEAN ACCOUNTING $ $

(a) RAW MATERIALS A/C DR 19,200

TO CASH A/C (600*$32) 19,200

(BEING MATERIALS PURCHASED FROM CASH )

(b) CONVERSION COSTS A/C DR 14,850

TO ACCRUED WAGES A/C [(550*18MIN)/60MIN]*$90 14,850

(BEING CONVERSION COSTS APPLIED TO PRODUCTION)

(c) FINISHED GOODS A/C DR 29,500   

TO RAW MATERIALS A/C (500*$32) 16,000

TO CONVERSION COSTS A/C [(500*18MIN)/60MIN]*$90 13,500

(BEING 500 COMPLETED AND PROCESSED INTO FINISHED GOODS)

COST OF QUALITY REPORT

QUALITY COST CLASSIFICATION QUALITY COST % OF TOTAL QUALITY COST % OF TOTAL SALES PREVENTION 265,000 53% 6.70% APPRAISAL $175,000 35% 4.30% INTERNAL FAILURE $20,000 4% 0.50% EXTERNAL FAILURE $40,000 8% 1%    TOTAL $500,000 100% 12.50%