Chap004 (dragged) 48 - d transferre units of number

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McGraw-Hill/Irwin ¤ 2005 The McGraw-Hill Companies, Inc. Managerial Accounting, 6/e 4-49 CASE 4-43 (CONTINUED) C A L C U L A T I O N O F C O S T S P E R E Q U I VALENT UNIT: HARRISBURG PLANT Weighted-Average Method D i r e c t Material Conversion Total W o r k i n p r o c e s s , O c t o b e r 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,000 $ 2,500 $ 4,500 C
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Unformatted text preview: d transferre units of number ........................... 8,100 u $13.00 $ 1 5 , 3 Cost remaining in October 31 work-in-process inventory: Direct material: u material direct of unit equivalent per cost material direct of units equivalent of number .............................. 400 u $6.00 $2,400 Conversion: u conversion of unit equivalent per cost conversion of units equivalent of number ......................................... 160 u $7.00 1,120 Total cost of October 31 work in process. ............................................... $3,520...
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