Pure Spring Company produces premium bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process Costs in beginning Work-in-Process Inventory include transferred in costs of $1,700, direct labor of $600, and manufacturing overhead of $900. March data for the Bottling Department follow: View the data. Read the requirements. Requirement 1. Prepare a production cost report for the Bottling Department for the month of March. The company uses the weighted-average method. (Complete all input fields. Enter a "0" for any zero balances. Round all cost per unit amounts the nearest cent and all other amounts to the nearest whole dollar. Abbreviation used: EUP = equivalent units of production.) UNITS Units to account for: . Total units to account for Units accounted for: Total units accounted for Pure Spring Company Production Cost Report - Bottling Department Month Ended March 31 Physical Transferred Units In Equivalent Units Direct Materials Conversion Costs Data Pure Spring Company Work-in-Process Inventory-Bottling Month Ended March 31 Beginning inventory, Mar. 1 (40% complete) Production started Transferred out Ending inventory, Mar. 31 (70% complete) Units Transferred In 19,000 $ 166,000 158,000 27,000 Direct Materials 1,700 146,300 $ 25,280 $ Dollars Direct Labor Manufacturing Overhead 600 $ 33,300 900 $ 20,039 Total Costs 3,200 224,919

Blue Water Company produces premium bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. Costs in beginning Work-in-Process Inventory include transferred in costs of $1,200, direct labor of $600, and manufacturing overhead of $530 March data for the Bottling Department follow (Click the icon to view the data.) Read the requirements Divided by: Total EUP Cost per equivalent unit Costs accounted for Mar. 31 $ Finished Goods Inventory Work-in-Process Inventory-Bottling $ 180,000 $ 0.77 $ Completed and transferred out Ending work-in-process Total costs accounted for Requirement 2. Prepare the journal entry to record the cost of units completed and transferred out. (Record debits first, th Date Accounts Credit Debit 203,050 119,350 $ 19,250 138,600 S 155,000 0.18 S Work-in-Process Inventory-Bottling 172,500 0 36 27,900 S 0 27,900 S 55,800 $…

Limpiar Company produces a liquid household cleaning product. The Mixing Department, the first process department, mixes the ingredients required for the cleaning product. The following data are for May: Work in process, May 1 Quarts started Quarts transferred out Quarts in EWIP Direct materials cost Direct labor cost Overhead applied Direct materials are added throughout the process. Ending inventory is 40 percent complete with respect to direct labor and overhead. Required: Prepare a production report for the Mixing Department for May. If an answer is zero, enter "0". Limpiar Company Mixing Department Production Report for May Unit Information Units to account for: 270,000 225,000 45,000 $1,437,000 $169,000 $338,000 Total units to account for Units accounted for: Total units accounted for Work completed Physical Flow Equivalent Units

Sheridan Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process inventory accounts show the following debits. Beginning work in process Direct materials Direct labor Manufacturing overhead Costs transferred in April 30 30 Cooking 30 $0 30 23,940 9,690 35,910 Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Canning $4,560 Date Account Titles and Explanation 10,260 (To record materials used) 7,980 29,480 60,420 (To assign direct labour to production) (To assign overhead to production) (To record transfer of units to the Canning Department) Debit Credit

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Daosta Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Required: Using the FIFO method: a. Determine the equivalent units of production for materials and conversion costs. b. Determine the cost per equivalent unit for materials and conversion costs. c. Determine the cost of ending work in process inventory. d. Determine the cost of units transferred out of the department during the month. Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Daosta Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent…

Super Sports Drinks, Inc. has two departments: Mixing and Bottling. Direct materials are added at the beginning of the mixing process and at the end of the bottling process. Conversions costs are added evenly throughout each process. Data for the month of May for the Mixing Department are as follows: Units Amount Beginning Work-in-Process Inventory 0 units Started in production 8,150 units Completed and transferred out to Bottling 4,200 units Ending Work-in-Process Inventory 60% through mixing process 3,950 units   Costs Amount Beginning Work-in-Process Inventory $0.00 Costs added during May:   Direct Materials $8,581 Direct Labor $2,153 Manufacturing overhead allocated $4,470 Total costs added during May $15,204   Complete the production report for the month of May.(Round your answers to two decimal places when needed and use rounded answers for all future calculations).Super Sports Drinks, Inc.   Equivalent Units UNITS Whole Units Transferred…

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Super Sports Drinks, Inc. has two departments: Mixing and Bottling. Direct materials are added at the beginning of the mixing process and at the end of the bottling process. Conversions costs are added evenly throughout each process. Data for the month of May for the Mixing Department are as follows: Units Amount Beginning Work-in-Process Inventory 0 units Started in production 7,780 units Completed and transferred out to Bottling 4,110 units Ending Work-in-Process Inventory 60% through mixing process 3,670 units   Costs Amount Beginning Work-in-Process Inventory $0.00 Costs added during May:   Direct Materials $8,531 Direct Labor $2,264 Manufacturing overhead allocated $4,680 Total costs added during May $15,475   Complete the production report for the month of May.(Round your answers to two decimal places when needed and use rounded answers for all future calculations).

At Pablo Company, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process.  Company is using FIFO Method. The following is given for a cooking department for month of May:    Physical Units Beginning Work in process inventory (CC 75% complete) 12,000 Units started during current month 74,000 Units completed and transferred out during current month: 65,000 Ending Work in process inventory (CC 80% complete) 18,000  Inspection occurs when production is 100 percent completed.  Normal spoilage is 4 percent of good units that successfully pass the inspection point in current month.The following cost data are available:  Beginning Work in Process Costs: DM $216,000; CC $27,000 Costs added during current period: DM $1346,800; CC $234,880  1. What is the equivalent units for direct materials for May? 2. Compute the direct materials cost per equivalent unit during May. 3. What is the cost of units completed…