Exercise: Set B
EXERCISES: SET B
Dellucci Company manufactures pizza sauce through two production departments:
Cooking and Canning. In each process, materials and conversion costs are incurred evenly
throughout the process. For the month of April, the work in process accounts show the following
Journalize the April transactions.
The ledger of Vazquez Company has the following work in process account.
Work in Process—Painting
Production records show that there were 400 units in the beginning inventory, 30% complete,
1,300 units started, and 1,200 units transferred out.The beginning work in process had materials
cost of $2,040 and conversion costs of $1,550.The units in ending inventory were 40% complete.
Materials are entered at the beginning of the painting process.
How many units are in process at May 31?
What is the unit materials cost for May?
What is the unit conversion cost for May?
What is the total cost of units transferred out in May?
What is the cost of the May 31 inventory?
Manning Manufacturing Company has two production departments: Cutting and
Assembly. July 1 inventories are Raw Materials $4,200, Work in Process—Cutting $2,900, Work
in Process—Assembly $10,600, and Finished Goods $31,000. During July, the following transac-
Purchased $62,500 of raw materials on account.
Incurred $54,000 of factory labor. (Credit Wages Payable.)
Incurred $65,000 of manufacturing overhead; $40,000 was paid and the remainder is
Requisitioned materials for Cutting $15,700 and Assembly $10,900.
Used factory labor for Cutting $29,000 and Assembly $25,000.
Applied overhead at the rate of $18 per machine hour. Machine hours were Cutting 1,680 and
Transferred goods costing $67,600 from the Cutting Department to the Assembly
Transferred goods costing $134,900 from Assembly to Finished Goods.
Sold goods costing $150,000 for $200,000 on account.
Journalize the transactions. (Omit explanations.)
Answer questions on costs and
(SO 3, 5, 6)
Beginning work in process
Costs transferred in
Journalize transactions for two
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