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Managerial Accounts : Process Costing using Weighted Average

14/09/2020 Client: ali Deadline: 24 Hours

  Process Costing using Weighted Average Timberline Associates uses the weighted-average method in its process costing system. The following data are for the first processing department for a recent month: Work in process, beginning: 


Units in process........................................................ 2,400 


Percent complete with respect to materials.............. 75% 


Percent complete with respect to conversion ........... 50% 


Costs in the beginning inventory: 


Materials cost ........................................................... $8,400 


Conversion cost........................................................ $7,200 


Units started into production during the month........... 20,800 


Units completed and transferred out ........................... 22,200 


Costs added to production during the month: 


Materials cost ........................................................... $97,400 


Conversion cost........................................................ $129,600 


Work in process, ending: 


Units in process........................................................ 1,000 


Percent complete with respect to materials.............. 80% 


Percent complete with respect to conversion ........... 60% 


Required: 


a. Determine the equivalent units of production. 


b. Determine the costs per equivalent unit. 


c. Determine the cost of ending work in process inventory. 


d. Determine the cost of the units transferred to the next department. 

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