Burkhart-Problem 6-9 and 6-11

# Burkhart-Problem 6-9 and 6-11 - Name Section Exercise 6-2...

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Name: Section: Exercise 6-2 When amounts or calculations are correct the cell will change to green. a. Equivalent Units Material Units completed 9,500 9,500 Units, ending process: All material 1,500 50% labor and overhead 750 Equivalent units 11,000 10,250 b. Material Labor Overhead Total Work in process, beg. \$5,000 \$5,000 \$8,000 \$18,000 Current costs 61,000 40,000 97,000 198,000 Total costs \$66,000 \$45,000 \$105,000 \$216,000 Equivalent units 11,000 10,250 10,250 Unit costs \$6.00 \$4.39 \$10.24 \$20.63 c. Completed and transferred: \$195,985 d. Ending work in process: Materials…………………………………………………………. \$9,000 Labor……………………………………………………………… 3,293 Overhead…………………………………………………………. 7,680 19,973 e. Total costs accounted for * 215,958 * rounding difference Labor & Overhead

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Name: Section: Exercise 6-5 When amounts or calculations are correct the cell will change to green. Case 1 Units transferred 1,300 Units in process, end of period 200 1,500 Units in process, beginning of period 300 Units started in process 1,200 Units transferred 1,300 Units in process, end of period 200 Equivalent units -- materials 1,500 Units transferred 1,300 Units in process, end of period, one-fourth completed 50 Equivalent units -- labor and factory overhead 1,350 Materials Labor Total costs for period \$4,575 \$5,751 ÷ Equivalent units 1,500 1,350 Unit cost for period \$3.05 \$4.26 Case 2 Materials Labor Total costs for period \$13,120 \$16,200 ÷ Unit cost 1.60 2.00 Equivalent units 8,200 8,100 Equivalent units -- materials 8,200 Units transferred 8,000 Units in process, end of period 200 Equivalent units -- labor and factory overhead 8,100 Units transferred 8,000 Equivalent units in process, end of period 100 0.50 Units transferred 8,000 Stage of completion (Equivalent units in process/Units in process)
Name: Section: Exercise 6-5 When amounts or calculations are correct the cell will change to green. Units in process, end of period 200 Units started in process 8,200 Case 3 Equivalent units - labor and factory overhead 18,440 x Labor and factory overhead unit cost for period \$0.20 Total cost \$3,688 Less labor and factory overhead costs in process, beginning of period 388 Labor and factory overhead current month 3,300 Equivalent units - labor and factory overhead 18,440 Less equivalent units in process, end of period 280 Units transferred 18,160 Units in process, end of period 1,400 Less: Units started in process 19,200 Less units transferred 18,160 1,040 Units in process, beginning of period 360 Units transferred 18,160 Units in process, end of period 1,400 Equivalent units - materials 19,560 x Materials unit cost for period \$0.30 Total cost for materials \$5,868 Less materials cost in process, beginning of period 568 Materials cost current month \$5,300

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Name: Section: Exercise 6-6 When amounts or calculations are correct the cell will change to green. Materials
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## This note was uploaded on 11/29/2009 for the course ACC ACC300 taught by Professor Jones during the Spring '09 term at Central Pennsylvania.

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Burkhart-Problem 6-9 and 6-11 - Name Section Exercise 6-2...

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