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Chapter 16a-12a

Chapter 16a-12a - E16A-12A(30-45 min Req 2 Beth Electronics...

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E16A-12A (30-45 min) Req. 2 Beth Electronics Assembly Department Equivalent Unit Computation Month Ended June 30 Flow of Equivalent Units Physical Direct Conversion Folw of Production Units Materials Costs Units accounted for: 76900 76900 76900 24100*35%=8435 24,100 24100 8435 Equivalent units 101000 101,000 85,335
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Beth Electronics Assembly Department Cost per Equivalent Unit Month Ended June 30 Direct Conversion Total Folw of Production Materials Costs Costs BWIP $0 $0 added costs 376,000 258,400 634,400 total equivalent units 101,000 85,335 Cost per equivalent unit $3.72 $3.03 Req. 3 Beth Electronics Assembly Department Cost Assignment Month Ended June 30 Assign costs: Direct Materials Conversion Costs a. Completed and transferred out 76,900 x3.72 $286,068.00 $76,900.00 x3.03 233007 b. Ending work in process, June 30: Direct materials 24,100 x $3.72 Total ending work in process inventory, June 30 8,435 x $3.03 Total ending work in process inventory, June 30 Total cost accounted for
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Req. 4 Work in process inventory - Assembly Bal., May 31 0 519,075 376,000 157,500 100,900 634,400 115,325 Total ending work in process inventory, June 30
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Total $519,075 89,652 n 25,558 115,210 $634,285
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P16A-14A (30-45 min) Req. 1 units
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