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Base you answer on the following data from Gold Star Products, Inc., for the month of January. The company uses the average cost method of accounting for beginning work in process.
Gold Star Products, Inc., for the month of January
Quantity
Stage of Completion of Ending
Work in Process
Work in Process - Beginning
400
Materials
complete
Started in Production - Current Month
600
Labor
60%
Transferred Out to Next Department
800
Overhead
Work in Process - Ending
190
Lost in Production
Costs
Work in Process - Beginning:
$9,968.00
2,224.80
1,898.40
Total
$14,091.20
Current Month:
$15,041.11
11,589.19
9,895.25
$36,525.55
1. How many units were lost in production?
2. The equivalent production for materials, labor, and overhead, respectively is:
3. The unit costs of materials, labor, and overhead, respectively are:
4. The costs transferred to the next department total:
5. The cost of the labor in ending Work in Process is:
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