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Using Process Costs For Decision Making The costs of energy consumed in producin

ID: 2584615 • Letter: U

Question

Using Process Costs For Decision Making

The costs of energy consumed in producing good units in the Bottling Department were $14,652 and $14,136 for August and September, respectively. The number of equivalent units produced in August and September were 40,700 ounces, and 45,600 ounces, respectively. Evaluate the change in the cost of energy between the two months.

Round all answers to the nearest whole cent.

The cost of energy has appeared to ___ by $___ per ounce between August and September.

Energy cost per ounce, August $ Energy cost per ounce, September $

Explanation / Answer

Energy Cost per liter, August =$14,652 / 40,700

Energy Cost per liter, August = $0.36

Energy Cost per liter, September = $14,136 / 45,600

Energy Cost per liter, September = $0.31

The cost of energy has appeared to Decreased by $0.05 ($0.36-$0.31) per ounce between August and September.

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