Respuesta :
Solution:
a) Physical units
Units to be accounted for
Work in process, June 1 0
Started into production 28,380
Total units 28,380
Units accounted for
Transferred out 25,800
Work in process, June 30 2,580
Total units 28,380
(b )Equivalent units
Materials Conversion Costs
Units transferred out 25,800 25,800
Work in process, June 30
2,580 X 100% 2,580
2,580 X 40% 1032
Total equivalent units 28,380 26,832
(c) Unit Costs
Materials $9.00 ($255,420 ÷ 25,800)
Conversion costs $8.00 ($166,400* ÷ 20,800
Total unit cost $17.00 ($9.00 + $8.00)
*$53,600 + $112,800
(d) Costs accounted for
Transferred out 25,800 X $17.00) $438600
Work in process, June 30
Materials (2,580 X $9.00) $23,220
Conversion costs (1032 X $8.00) 8256
31476
Total costs $470076
(e) ROSENTHAL COMPANY
Molding Department
Production Cost Report
For the Month Ended June 30, 2012
Equivalent Units
Quantities Physical Units Materials ConversionCosts
(Step 1) (Step 2)
Units to be accounted for
Work in process, June 1 0
Started into production 28,380
Total units 28,380
Units accounted for
Transferred out 25,800 25,800 25,800
Work in process, June 30 2,580 2,580 1032
Total units 28,380 28,380 26,830