Problem 4-10a

# Problem 4-10a - 155,000 cost per equivalent unit.96 1.66...

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Problem 4-10A Part 1 Equivalent units of production: Material Cost Conversion Cost units transferred out 155,000 155,000 Ending WIP (20,000 * 40%) 8,000 Ending WIP (20,000 * 10%) 2,000 Equivalent units of production 163,000 157,000 Cost per equivalent unit for the month Material Cost Conversion Cost cost of beginning WIP inventory 14,100 22680 Add: cost added during period 142,000 237940 156,100 260620 Divide by: equivalent units of production 163,000 157,000 Cost per equivalent unit for the month .96 1.66 Ending Work in Process Material Cost Conversion Cost Equivalent units of production 8,000 2000 cost per equivalent unit .96 1.66 7680 3320 Material Cost Conversion Cost units transferred to next dept 155,000

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Unformatted text preview: 155,000 cost per equivalent unit .96 1.66 units completed & transffered out 148800 257300 Part 4. cost of beg. Work in process inventory 14100 22680 cost of end. Work in process inventory 142380 237940 417100 cost of ending WIP 7680 3320 Cost of Units completed and transferred out 148800 257300 417100 The equivalent units for the units completed and transferred out are simply the number of units transferred to the next department because they would not have been transferred unless they were complete. The costs assigned to ending work in process inventory and to the units transferred out reconcile with the costs we started in the beginning....
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Problem 4-10a - 155,000 cost per equivalent unit.96 1.66...

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