Problem 21-2A (Part Level Submission) Rosenthal Company manufactures bowling bal
ID: 2546935 • Letter: P
Question
Problem 21-2A (Part Level Submission)
Rosenthal 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 2017 are presented below.
Production Data
June
Cost Data
(a)
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
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(b)
Materials
Conversion Costs
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(c)
(d)
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(e)
ROSENTHAL COMPANY
Molding Department
Production Cost Report
For the Month Ended June 30, 2017
Equivalent Units
Quantities
Physical
Units
Materials
Conversion
Costs
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
Costs
Materials
Conversion
Costs
Total
Unit costs
Total Costs
Equivalent units
Unit costs
Costs to be accounted for
Work in process, June 1
Started into production
Total costs
Cost Reconciliation Schedule
Costs accounted for
Transferred out
Work in process, June 30
Materials
Conversion costs
Total costs
$
Production Data
June
Beginning work in process units 0 Units started into production 25,960 Ending work in process units 2,360 Percent complete—ending inventory 40 %Explanation / Answer
Physical units Units to be accounted for Work in process,June 1 0 Started into production 25,960 total units 25,960 units accounted for transferred out 23,600 Work in processRelated Questions
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