The charges to Work in ProcessAssembly Department for a period, together with information concerning production,...
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Accounting
The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.
Work in ProcessAssembly Department
Bal., 6,400 units, 40% completed
45,760
To Finished Goods, 119,400 units
?
Direct materials, 116,000 units @ $6.25
725,000
Direct labor
145,160
Factory overhead
90,020
Bal. ? units, 25% completed
?
Question Content Area
Determine the following:
a. The number of units in work in process inventory at the end of the period.
b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.
WholeUnits
EquivalentUnitsDirectMaterials
EquivalentUnitsConversion
Inventory in process, beginning
Started and completed
Transferred to finished goods
Inventory in process, ending
Total units
Answer & Explanation
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