Blossom Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2025 are as follows. Production Data-Basketballs. Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Costs added during July Direct materials Direct labor Manufacturing overhead (a1) $700 550 Equivalent Units Units Materials 400 1,000 500 $1,250 1,960 1,200 1,000 Percent Complete 60 % Calculate the equivalent units of production for materials and conversion costs. 40 % Conversion Costs

Principles of Cost Accounting
17th Edition
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter6: Process Cost Accounting—additional Procedures; Accounting For Joint Products And By-products
Section: Chapter Questions
Problem 9E: A company manufactures a liquid product called Crystal. The basic ingredients are put into process...
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Blossom Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the
beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder
Department for July 2025 are as follows.
Production Data-Basketballs.
Work in process units, July 1
Units started into production
Work in process units, July 31
Cost Data-Basketballs
Work in process, July 1
Materials
Conversion costs
Costs added during July
Direct materials
Direct labor
Manufacturing overhead
(a1)
$700
Equivalent Units
550
Units
Materials
400
1,000
500
$1,250
1,960
1,200
1,000
Percent
Complete
60 %
Calculate the equivalent units of production for materials and conversion costs.
40 %
Conversion Costs
Transcribed Image Text:Blossom Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2025 are as follows. Production Data-Basketballs. Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Costs added during July Direct materials Direct labor Manufacturing overhead (a1) $700 Equivalent Units 550 Units Materials 400 1,000 500 $1,250 1,960 1,200 1,000 Percent Complete 60 % Calculate the equivalent units of production for materials and conversion costs. 40 % Conversion Costs
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