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Wilmington Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and Filling departments, emerging as finished chemicals.
The balance in the account Work in Process Filling was as follows on December 1, 2014:
The following costs were charged to Work in Process Filling during December:
During December, 24,300 units of specialty chemicals were completed. Work in Process Filling Department on December 31 was 2,100 units, 10% completed.
1. Prepare a cost of production report for the Filling Department for December. If an amount is zero, enter "0". If required, round your cost per equivalent unit answers to two decimal places.
Holly's stockholders' equity was $280,000 at the beginning of the year and $320,000 at the end of the year. The company has 20,000 shares of stock outstanding at December 31, 2010.
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