【正文】 D = 10,000 ? 6–10 1. Unit cost = Unit direct materials cost + Unit conversion costs = ($30,000 + $25,000)/11,000 + ($5,000 + $65,000)/8,000 = $ + $ = $ per equivalent unit 2. Cost of ending work in process: Direct materials ($ ? 6,000) ........... $30,000 Conversion costs ($ ? 3,000) ........ 26,250 Total.................................................... $ 56,250 Cost of goods transferred out = $ ? 5,000 = $68,750 6–11 1. Physical flow schedule: Units to account for: Units, beginning work in process ........ 10,000 Units started ....................................... 60,000 Total units to account for ................... 70,000 Units accounted for: Started and pleted ........................ 40,000 Units, beginning work in process ........ 10,000 Units, ending work in process............. 20,000 107 Total units accounted for .................... 70,000 6–11 Concluded 2. Unit cost = Unit direct material costs + Unit conversion costs = $240,000/60,000 + $320,000/50,000 = $ + $ = $ per equivalent unit 3. Cost of ending work in process: Direct materials (20,000 ? $) ................... $ 80,000 Conversion costs (5,000 ? $) .................. 32,000 ...................................................... Total cost $ 112,000 Cost of goods transferred out: Units started and pleted (40,000 ? $) $ 416,000 Units in beginning work in process: ........................................................................Priorperiod costs 100,000 ........................................................................ Current cost to finish units (5,000 ? $).................................................... 32,000 ...................................................... Total cost $ 548,000 4. Work in Process—Sewing ........................ 548,000 ...................Work in Process—Cutting 548,000 6–12 1. Equivalent units calculation: Direct Conversion Transferred Materials Costs In Units pleted .................. 16,000 16,000 16,000 Ending WIP: 8,000 ? 50% ................... 4,000 4,000 8,000 ? 100%.................. 8,000 Total equivalent units ......... 20,000 20,000 24,000 2. Costs charged to the department: Direct Conversion Transferred Materials Costs In Total 108 Costs in BWIP ..................... $ 5,000 $ 6,000 $ 8,000 $ 19,000 Costs added by department 32,000 50,000 40,000 122,000 Total costs .......................... $37,000 $56,000 $48,000 $141,000 Unit cost = Unit direct materials cost + Unit conversion costs + Unit transferredin cost = $37,000/20,000 + $56,000/20,000 + $48,000/24,000 = $ + $ + $ = $ 6–13 Equivalent units calculation: Direct Conversion Transferred Materials Costs In Units started and pleted 12,000 12,000 12,000 Units to plete in BWIP: 4,000 ? 60% 2,400 2,400 Units in EWIP: 8,000 ? 100% 8,000 8,000 ? 50% 4,000 4,000 Total equivalent units 18,400 18,400 20,000 Unit cost = Unit direct materials cost + Unit conversion costs + Unit transferredin cost = $32,000/18,400 + $50,000/18,400 + $40,000/20,000 = $* + $* + $ = $ *Rounded. 109 6–14 1. Journal entries: a. Work in Process—Assembly ............. 24,000 Materials Inventory ................... 24,000 b. Work in Process—Assembly ............. 4,600 Work in Process—Finishing .......... 3,200 Wages Payable.......................... 7,800 c. Work in Process—Assembly ............. 5,000 Work in Process—Finishing .......... 4,000 Overhead Control...................... 9,000 d. Work in Process—Finishing .............. 32,500 Work in Process—Assembly .... 32,500 e. Finished Goods ................................. 20,500 Work in Process—Finishing ..... 20,500 f. Overhead Control .............................. 10,000 Miscellaneous Accounts ........... 10,000 g. (optional entry) Cost of Goods Sold........................ 1,000 Overhead Control...................... 1,000 2. Work in Process—Assembly: $24,000 4,600 5,000 (32,500) $ 1,100 ending inventory Work in Process—Finishing: $ 3,200 4,000 32,500 (20,500) $ 19,200 ending inventory 110 6–15 1. For operation costing to be appropriately applied, products must be produced in batches where there are significant differences in direct materials costs but similar demands on conversion resources. This pany produces in batches, and it seems reasonable that the products would make similar demands on the conversion resources for the operations used. Thus, for operation costing to be used, the cost of direct materials must differ significantly per pound of output—whether the output is loaves, buns, or rolls. For example, if the direct materials for a 7,500pound batch of loaves of wheat bread differ significantly in cost from the direct materials for a 7,500pound batch of pound packages of hamburger buns (consisting of eight buns per package), then operation costing is likely to be needed. Thus, joborder costing procedures to assign direct materials costs and processcosting procedures to assign conversion costs (for each operation) would be appropriate. However, if the cost of direct materials per pound of dough produced is about the same, then process costing could be used. Output could be measured in pounds for all operations, and the costing procedures would be much simpler. The use of the FIFO or weighted average method is not an issue for this setting. The inventory is perishable, so there would never be significant levels of workinprocess inventories. 2. A work order would be needed for each batch, w