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Question - Wildhorse Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,314,015 as follows.
Work in process, November 1
Materials
$79,500
Conversion costs
48,000
$127,500
Direct materials added during November
1,622,515
Direct labor incurred during November
226,000
Manufacturing overhead assigned during November
338,000
$2,314,015
Production records show that 35,500 units were in beginning work in process 30% done as to conversion costs, 659,200 units were started into production, and 24,500 units were in ending work in process 40% done as to conversion costs. Materials are entered at the beginning of each process.
Required -
(a) Determine the equivalent units of production and the unit production costs for the Assembly Department.
(b) Determine the assignment of costs to goods completed and transferred out and to work in process for November.
(c) Make a production cost report for the Assembly Department for November 2022.
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