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Chap004 (dragged) 34 - PROBLEM 4-37(CONTINUED Cost of goods...

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McGraw-Hill/Irwin ¤ 2005 The McGraw-Hill Companies, Inc. Managerial Accounting, 6/e 4-35 PROBLEM 4-37 (CONTINUED) Cost of goods completed and transferred out during November: ¸ ¸ ¹ · ¨ ¨ © § u ¸ ¸ ¹ · ¨ ¨ © § unit equivalent per cost total out d transferre units of number .............................. 16,000 u $20.20 $323,200 Cost remaining in November 30 work-in-process inventory Direct material: ¸ ¸ ¸ ¸ ¸ ¹ · ¨ ¨ ¨ ¨ ¨ © § u ¸ ¸ ¸ ¸ ¸ ¹ · ¨ ¨ ¨ ¨ ¨ © § material direct of unit equivalent per cost material direct of units equivalent of number .................................. 6,000 u $5.30 $31,800 Conversion ¸ ¸ ¸ ¸ ¸ ¹ · ¨ ¨ ¨ ¨ ¨ © § u ¸ ¸ ¸ ¸ ¸ ¹ · ¨ ¨ ¨ ¨ ¨ © § conversion of unit equivalent per cost conversion of units equivalent of number ............................................ 1,800 u $14.90 26,820 Total cost of November 30 work in process ..................................................... $58,620 Check: Cost of goods completed and transferred out
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