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46 weather instruments assembles products from component parts it has two department 4301266


46) Weather Instruments assembles products from component parts. It has two departments that process all products. During January, the beginning work in process in the assembly department was half complete as to conversion and complete as to direct materials. The beginning inventory included $12,000 for materials and $4,000 for conversion costs. Overhead is applied at the rate of 50% of direct manufacturing labor costs. Ending work-in-process inventory in the assembly department was 40% complete. All spoilage is considered normal and is detected at the end of the process.


Beginning work in process in the finishing department was 75% complete as to conversion and ending work in process was 25% converted. Direct materials are added at the end of the process. Beginning inventories included $16,000 for transferred-in costs and $10,000 for direct manufacturing labor costs. Overhead in this department is equal to direct manufacturing labor costs. Additional information about the two departments follows:



Beginning work-in-process units20,00024,000

Units started this period40,000?

Units transferred this period50,00054,000

Ending work-in-process units8,00020,000

Material costs added$44,000$28,000

Direct manufacturing labor$16,000$24,000



Prepare a production cost worksheet using weighted-average for the assembly department and FIFO for the finishing department.

47) The Duolane Pottery manufactures pottery products. All direct materials are included at the inception of the production process. For April, there was no beginning inventory in the processing plant. Direct materials totaled $180,000 for the month. Work-in-process records revealed that 3,000 tons were started in April and that 2,100 tons were finished; 500 tons were spoiled as expected. Ending work-in-process units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.



a.What is the cost per equivalent unit?

b.What are the costs assigned to completed units?

c.What are the costs transferred out?

d.What are the amounts allocated to the work-in-process ending inventory?




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