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The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials Added			Percent of Conversion Added
Beginning work in process		3,000			60	%		40	%
Units transferred out		10,000			100	%		100	%
Ending work in process		5,400			80	%		30	%

Beginning work in process inventoryAssembly dept	$	3,027 (includes $1,448 for direct materials and $1,579 for conversion)
Costs added during the month:
Direct materials	$	20,032
Conversion	$	18,756

Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.

Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the weighted-average method.

No	Transaction	General Journal	Debit	Credit
1	1	Work in Process InventoryPainting
1		Work in Process InventoryAssembly

Transaction General Journal Debit Credit 1 Work in Process InventoryPainting Work in Process InventoryAssembly

1. Calculate the equivalent units of production for the forming department.

	Direct Materials Conversion

2. Calculate the costs per equivalent unit of production for the forming department.

Direct Materials per EUP

Conversion per EUP 3. Using the weighted-average method, assign costs to the forming departments outputspecifically, its units transferred to painting and its ending work in process inventory.

Cost Assignment and Reconciliation
Cost of units transferred out	EUP	Cost per EUP	Total cost
Direct materials
Conversion
Total costs transferred out
Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	0.00
Conversion		$0.00	0.00
Total cost of ending work in process
Total costs assigned

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