Project 1 i A1 X A Saved fx Hayword, Inc. uses weighted-average costing and has two departments - mixing B C D E 1 Hayword, Inc. uses weighted-average costing and has two departments - mixing and packaging. 2 The following information relates to work in the mixing department for the month of July: 3 4 Work in process, July 1: ts 5 Units in process 300 6 Percent completed with respect to materials 60% 7 Percent completed with respect to conversion 40% eBook 8 Cost in the beginning inventory: 9 Print Materials cost $10,500 10 Conversion cost $6,750 References 11 Units started into production during the period 6,200 12 Costs added to production during the period: 13 Materials cost $330,912 14 Conversion cost $406,408 15 Work in process, July 31: 16 Units in process 450 17 Percent completed with respect to materials 40% 18 Percent completed with respect to conversion 30% 19 Mc Graw Hill 20 Use the data to answer the following. 21 Type here to search F2 F3 F4 $ 94 #3 W E R D F F5 F6 F7 Prev 1 of 1 Next F8 蚵 85 % & 6 7 29 T Y U כ DELL 81°F Windy COUNT THE HAPE F9 F10 F11 F12 PrtScr Insert Delete * 00 8 9 G H J K C V B N Σ L P - Backs ان roject 1 i 40 Cost per equivalent unit Saved Total 41 42 3. Assign costs. 43 44 Mixing Department Costs of Ending Work in Process Inventory and the Units Transferred Out 45 Materials Conversion 46 Ending work in process inventory: 47 Equivalent units of production S 48 Cost per equivalent unit 49 Cost of ending work in process inventory eBook 50 51 Units completed and transferred out: Print 52 References 53 Units transferred to the next department Cost per equivalent unit 54 Cost of units transferred out 55 Mc 56 4. Prepare reconciliation. READY Attempt(s) Graw Hill Type here to search Sheet1 *** F2 F3 F4 F5 K # 2 3 $ 4 % 85 F6 F7 6 W E R T Y + 100% Hint Prev 1 of 1 Next 81°F Windy DELL F8 F9 F10 & 7 8 * 00 כ ( 9 F11 く COUNT THE HAPE F12 PrtScr T Insert Delete + - Backs O P B 1 S D F G H J K L X C V B N Σ L نانا

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Data Section: Work in process, beginning Units started during the month Work in process, ending Costs to account for. Beginning work in process Materials added Conversion costs incurred Total costs to be accounted for Beg. Work in process Started & Completed Ending Work in process Total Whole Units $ $ $ S Units 50,000 220,000 30,000 Total 100,000 176,000 597,600 873,600 Direct Mat. % Added During the Month Cost per equivalent unit Percent Conversion 30% 80% Direct Mat. Equiv. Units Direct Mat. Conversion% Added During the Month HINT: To find started and completed: Completed units - beginning inventory Started during the month - ending inventory Conversion Equiv. Units Conversion Beginning Inventory Cost assignment Direct Materials Conversion Total Amount reported on the balance sheet as Finished goods inventory Work in Process inventory

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Q2: Magic Company adds materials at the beginning of the process in Department A. The following information on physical units for Department A for the month of August is available: Work in process, August 1 (60% complete with respect to conversion).... Started in August. Completed Work in process, August 31 (30% complete with respect to conversion). 72,000 480,000 480,000 72,000 Required 1. Compute the equivalent units for materials costs and for conversion costs using the weighted-average method. Solution

Chapter 4 Practice #1 5. ABC Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Work in process, September 1 Units started into production during September Units completed during September and transferred to the next department Work in process, September 30 Units 1,000 8,400 7,500 1,900 Percent Complete Materials Conversion 55% 10% 75% 25% Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method.

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Question 6 Coco Company manufactures bicycle frames in two departments:cutting and welding. Coco uses the weighted average method. Manufacturing costs are added uniformly throughout process. The following are cost and production data for the cutting department for October: Production: Units in process, October 1, 40% complete Units completed and transferred out Units in process, October 31, 60% complete 4,000 27,200 8,000 Costs: Work in process, October 1 Cost added during October RM32,000 RM608,000 Required: Prepare a production report for the cutting department. Question 7 Gorgeous Company had the following production and cost information for it fabrication department during April (with materials added at the beginning of the fabrication process). Production: Units in process, April 1, 50% complete with respect to conversion Units completed Units in process, April 30, 60% complete Costs: 10,000 65,200 12,000 RM Work in process, April 1 Materials 40,980 Conversion costs 28,920 69,900…