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Douglas Toys is a manufacturer that uses the weighted-average process costing method to account for costs of production. It produces a plastic toy in three separate departments: Molding, Assembling, and Finishing. The following information was obtained for the Assembling Department for the month of September. Work in process on September 1 had 102,000 units made up of the following: Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 133,620 100 % Costs added by the Assembling Department Direct materials $ 76,500 100 % Direct labor 31,264 70 % Manufacturing overhead 23,734 50 % $ 131,498 Work in process, September 1 $ 265,118 During September, 502,000 units were transferred in from the Molding Department at a cost of $657,620. The Assembling Department added the following costs: Direct materials $ 361,350 Direct labor 137,816 Manufacturing overhead 118,076 Total costs added $ 617,242 Assembling finished 402,000 units and transferred them to the Finishing Department. At September 30, 202,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows: Direct materials 90 % Direct labor 80 Manufacturing overhead 35 Required: Prepare a production cost report using the weighted-average method. (Round "cost per equivalent unit" to 2 decimal places.)
What is the fee schedule for these service assuming goal to cover only one variable and direct fix cost basic exam variable cost $5 annual direct fix cost 50,000 annual number of visits, advance exam 7 annual direct fix cost 30,000 annual number ..
Birk applies overhead to production at a predetermined rate of 80% of direct manufacturing labor costs. Job No. 5, the only job still in process on April 30, 2005, has been charged with direct manufacturing labor of $2,000. What was the amount of ..
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