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Chapter 4

# Chapter 4 - Solutions Homework Chapter 4 Exercise 4-2...

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Solutions Homework Chapter 4 Exercise 4-2 Weighted-Average Method Equivalent Units Materials Conversion Units transferred to the next department ...................... 410,000 410,000 Ending work in process: Materials: 30,000 units × 70% complete .................... 21,000 Conversion: 30,000 units × 50% complete ................ 15,000 Equivalent units of production ....................................... 431,000 425,000 Exercise 4-3 Weighted-Average Method Materials Labor Overhead Total Work in process, May 1 ................ \$ 14,550 \$23,620 \$118,100 Cost added during May ................ 88,350 14,330 71,650 Total cost (a) ................................. \$102,900 \$37,950 \$189,750 Equivalent units of production (b) ............................ 1,200 1,100 1,100 Cost per equivalent unit (a) ÷ (b) ...................................... \$85.75 \$34.50 \$172.50 \$292.75 Exercise 4-4 Weighted-Average Method Material s Conversio n Total Ending work in process inventory: Equivalent units of production ............................... 300 100 Cost per equivalent unit ......................................... \$31.56 \$9.32 Cost of ending work in process inventory ............. \$9,468 \$932 \$10,400 Units completed and transferred out: Units transferred to the next department ............... 1,300 1,300 Cost per equivalent unit ......................................... \$31.56 \$9.32 Cost of units completed and transferred out

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Chapter 4 - Solutions Homework Chapter 4 Exercise 4-2...

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