Reference no: EM132806187
Question - Smurf Products Co. uses a process costing system to cost its products. The company has two departments; Assembly and Finishing. In the Assembly department direct material are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. The following data for the assembly department pertain to June.
Beginning work-in-process inventory 6,000 items, 1/3 complete to conversion
Units placed in production 24,000 units
Units completed 18,000 units
Ending work-in-process inventory 12,000 items, 1/2 complete to conversion
Cost of beginning work-in-process $5,000 conversion costs
Direct material costs, current $18,000
Conversion costs, current $15,400
Required - Determine the equivalent units and the assignment of costs to units transferred-out and inventories using the Weighted-Average Costing method using the following worksheet. Use this space for your calculations and rough work. Carry unit costs to three decimal places.
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