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Rosenthal Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are entered at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June 2014 are presented below. Production Data June Beginning work in process units 0 Units started into production 27,500 Ending work in process units 2,500 Percent complete-ending inventory 40 % Cost Data Materials $ 247,500 Labor 67,000 Overhead 141,000 Total $ 455,500 Prepare a schedule showing physical units of production. Physical units Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out Work in process, June 30 Total units LINK TO TEXT LINK TO VIDEO Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Total equivalent units LINK TO TEXT LINK TO VIDEO Compute the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Total Unit Cost Unit Costs $ $ $ LINK TO TEXT LINK TO VIDEO Determine the costs to be assigned to the units transferred and in process for June. Transferred out $ Work in process, June 30 $ LINK TO TEXT LINK TO VIDEO Prepare a production cost report for the Molding Department for the month of June. ROSENTHAL COMPANY Molding Department Production Cost Report For the Month Ended June 30, 2014 Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out Work in process, June 30 Total units Costs Materials Conversion Costs Total Unit costs Total Costs $ $ $ Equivalent units Unit costs $ $ $ Costs to be accounted for Work in process, June 1 $ Started into production Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out $ Work in process, June 30 Materials $ Conversion costs Total costs $
Hubbard argues that the Fed can control the Fed funds rate, but the interest rate that is important for the economy is a longer-term real rate of interest. How much control does the Fed have over this longer real rate?
Coures:- Fundamental Accounting Principles: - Explain the goals and uses of special journals.
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