Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory Units started this period 3,000 60% Percent Complete for Conversion 40% 10,300 Units completed and transferred out 10,000 Ending work in process inventory 3,300 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 896 1,800 $ 2,696 13,008 14,685 27,693 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Answer is complete and correct. Cost per equivalent unit of production-FIFO Numerator: Denominator: Costs to be allocated Equivalent units of production Cost per equivalent unit of production Direct Materials $ Conversion $ 13,008 14,685 10,840 9,790 ( $ $ 1.20 1.50

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 14E: Cost per equivalent unit The following information concerns production in the Forging Department for...
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Required information
[The following information applies to the questions displayed below.]
Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300
units during November. The following production activity in both units and costs refers to the Assembly department's
November activities.
Percent
Complete for
Assembly Department
Units
Direct
Materials
Beginning work in process inventory
Units started this period
3,000
60%
Percent
Complete for
Conversion
40%
10,300
Units completed and transferred out
10,000
Ending work in process inventory
3,300
80%
30%
Cost of beginning work in process
Direct materials
Conversion
Costs added this month
Direct materials
Conversion
$ 896
1,800
$ 2,696
13,008
14,685
27,693
Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the
FIFO method.
Answer is complete and correct.
Cost per equivalent unit of production-FIFO
Numerator:
Denominator:
Costs to be allocated
Equivalent units of production
Cost per equivalent unit of
production
Direct Materials
$
Conversion
$
13,008
14,685
10,840
$
1.20
9,790
$
1.50
Transcribed Image Text:Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory Units started this period 3,000 60% Percent Complete for Conversion 40% 10,300 Units completed and transferred out 10,000 Ending work in process inventory 3,300 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 896 1,800 $ 2,696 13,008 14,685 27,693 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Answer is complete and correct. Cost per equivalent unit of production-FIFO Numerator: Denominator: Costs to be allocated Equivalent units of production Cost per equivalent unit of production Direct Materials $ Conversion $ 13,008 14,685 10,840 $ 1.20 9,790 $ 1.50
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