Monthly transportation costs at RFP Ltd. were $18,000 for 16,000 kg transported in July and $22,500
for 22,000 kg transported in August. If the company plans to transport 18,000 kg in September, what
is the expected shipping cost?
On September 30, the fixed manufacturing overhead account of Atla Ltd. showed a debit balance of
$6,000 after fixed manufacturing overhead had been applied for the month. If the actual total
manufacturing overhead cost incurred in September was $108,600 and the production was 8,550 units,
then what was the rate for applying fixed manufacturing overhead cost?
1) $12.00 per unit
2) $12.80 per unit
3) $13.00 per unit
4) $13.40 per unit
Willin Ltd. uses the weighted-average method in its process costing system. Information for
Department C for the month of January is as follows:
Work in process, beginning
Current costs added
Work in process, ending
Materials are all added at the beginning of the process. The ending work in process is 50% complete
with respect to conversion costs. How would the total “costs accounted for” be distributed between
costs completed and transferred out, and ending work in process?