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The ledger of Custer Company has the following work in process account. Work in

ID: 2452547 • Letter: T

Question

The ledger of Custer Company has the following work in process account.

Work in Process—Painting


Production records show that there were 450 units in the beginning inventory, 30% complete, 1,550 units started, and 1,590 units transferred out. The beginning work in process had materials cost of $2,320 and conversion costs of $1,720. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

(d) What is the total cost of units transferred out in May? (Round answer to 0 decimal places, e.g. 1,225.)


(e) What is the cost of the May 31 inventory? (Round answer to 0 decimal places, e.g. 1,225.)

Work in Process—Painting

5/1 Balance 4,040 5/31 Transferred out ? 5/31 Materials 6,400 5/31 Labor 3,450 5/31 Overhead 2,220 5/31 Balance ?

Explanation / Answer

The ledger of Custer Company has the following work in process account. Work in

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