Reference no: EM132103087
Question - The inventory at June 1 and the costs charged to Work in Process - Department "23" during the month of June are as follows:
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3,800 units, 80% completed ($25,000 Materials; $35,400 conversion)
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$60,400
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Direct materials, 32,000 units
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368,000
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Direct labor
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244,000
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Factory overhead
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188,000
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Total cost to be accounted for
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$860,400
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During June, a total of 31,200 units were completed and transferred to finished goods. Also, 32,000 units were placed into production during the month of June. On June 30, the inventory of work in process consisted of 4,600 units which were 40% completed. Inventories are costed by the first-in, first-out method and all materials are added at the beginning of the process.
Determine the following, presenting your computations:
(a) equivalent units of production for Conversion Cost
(b) conversion cost per equivalent unit and material cost per equivalent unit.
(c) total cost for all finished goods completed during the month of June
(d) total cost of work in process inventory at June 30.
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