Discussion Questions

CHAPTER 6
DISCUSSION QUESTIONS
Q6-1. d
T u
h c
e t
b s
a
si m
c a
o n
bj u
e f
ct a
iv c
e t
of u
p r
r e
o d
c
e b
s y
s
c t
o h
st e
in
g c
is o
to m
d p
et a
e n
r y
m .
in D
e e
th t
e e
c r
o m
st i
s n
of i
th n
e g
p
r t
o h
2 Chapter 6
e d
c i
o n
st g
of
th i
e n
p v
r e
o n
d t
u o
ct r
s i
m e
a s
n
uf f
a o
ct r
u
r e
e x
d t
is e
n r
e n
c a
e l
s r
s e
a p
ry o
in r
o t
r i
d n
e g
r
to p
p u
r r
o p
p o
e s
rl e
y s
c
o (
st i
e .
n e
Chapter 6 6-3
., v
r a
e l
p u
o a
rti t
n e
g
to t
cr h
e e
di
to p
rs r
a o
n f
d i
o t
w a
n b
e i
rs l
of i
th t
e y
c
o o
m f
p t
a h
n e
y,
th m
e a
S n
E u
C f
, a
a c
n t
d u
th r
e i
I n
R g
S
) a
a c
n t
d i
to v
e i
4 Chapter 6
ty d
.
In f
o a
r c
d t
e o
r r
to y
c
o o
st v
p e
r r
o h
d e
u a
ct d
s,
th u
e s
c e
o d
st
s t
m o
u
st p
b r
e o
d c
et e
e s
r s
m
in e
e a
d c
fo h
r
m u
at n
e i
ri t
al o
s, f
la p
b r
o o
r, d
a u
n c
Chapter 6 6-5
t e
th n
r t
o (
u o
g r
h
e c
a o
c s
h t
d c
e e
p n
a t
rt e
m r
e )
nt
. d
Q6-2. u
T r
h i
e n
p g
r
o t
d h
u e
ct
s p
m e
a r
n i
uf o
a d
ct
u c
r a
e n
d
w b
it e
hi
n h
a e
d t
e e
p r
a o
rt g
m e
6 Chapter 6
n i
e n
o g
u
s i
if s
jo
b u
o s
r e
d d
e .
r I
c n
o
st j
in o
g b
is
u o
s r
e d
d, e
b r
ut
m c
u o
st s
b t
e i
h n
o g
m ,
o p
g r
e o
n d
e u
o c
u t
s s
if
p a
r r
o e
c
e a
s c
s c
c o
o u
st n
Chapter 6 6-7
te m
d i
fo n
r e
in d
b
at b
c y
h
e d
s. i
T v
h i
e d
c i
o n
st g
of
e t
a h
c e
h
u t
ni o
t t
of a
p l
r c
o o
d s
u t
ct c
m h
a a
n r
uf g
a e
ct d
u
r t
e o
d
o t
n h
a e
jo
b j
is o
d b
et
e b
r y
8 Chapter 6
t b
h
e i
n s
u
m a
b c
e c
r o
of u
u n
ni t
ts e
p d
r
o f
d o
u r
c
e s
d e
o p
n a
th r
e a
jo t
b. e
S l
in y
c ,
e a
th c
e c
m u
a r
n a
uf t
a e
ct
u a
ri n
n d
g
c u
o s
st e
of f
e u
a l
c p
h r
jo o
Chapter 6 6-9
d e
u n
ct t
c j
o o
st b
c s
a
n a
b r
e e
d
et s
e u
r b
m s
in t
e a
d n
e t
v i
e a
n l
w l
h y
e
n d
th i
e f
p f
r e
o r
d e
u n
ct t
s .
m B
a y
n
uf c
a o
ct n
u t
r r
e a
d s
o t
n ,
di i
ff n
e
r p
10 Chapter 6
r t
o h
c e
e
s u
s n
c i
o t
st c
in o
g, s
al t
l i
m s
a
n d
uf e
a t
ct e
u r
ri m
n i
g n
c e
o d
st
s b
a y
r
e d
c i
h v
a i
r d
g i
e n
d g
to
th t
e h
d e
e
p c
a o
rt s
m t
e c
nt h
, a
a r
n g
d e
Chapter 6 6-11
d t
to s
th
e o
d f
e p
p r
a o
rt d
m u
e c
nt t
b m
y a
th n
e u
n f
u a
m c
b t
e u
r r
of e
u d
ni
ts w
p i
r t
o h
d i
u n
c
e a
d.
A d
s e
a p
c a
o r
n t
s m
e e
q n
u t
e m
n u
c s
e, t
th b
e e
u
ni e
12 Chapter 6
s e
s a
e s
nt o
ia n
ll a
y b
al l
ik y
e
in r
o e
r f
d l
e e
r c
fo t
r t
th h
e e
c
o a
st c
al t
lo u
c a
at l
e c
d o
to s
e t
a o
c f
h t
u h
ni e
t
to r
b e
e s
m o
e u
a r
ni c
n e
gf s
ul
(i. u
e. s
, e
to d
r
Chapter 6 6-13
to re
m nt
a m
n od
uf el
a s
ct ar
u e
r m
e an
th uf
e ac
p tur
r ed
o (c) Pr
d oc
u es
ct s
). (d) Jo
Q6-3. b
(a) or
Proc de
ess r
(b) P (e) Pr
r oc
o es
c s
e (f) Pr
s oc
s es
, s
u (g) Jo
n b
l or
e de
s r
s
s
i 6-1
g (h) Pr
n oc
if es
i s,
c un
a le
n ss
tl dif
y fer
d en
if t
f fa
e
14 Chapter 6
b n
ri co
c st
s s
a m
r ay
e be
u ac
s co
e un
d te
f d
o for
r us
d in
if g
f pr
e oc
r es
e s,
n bu
t t
m th
o e
d m
e at
l eri
s al
, s
i us
n in
w g
h jo
i b
c ord
h er
c Q6-4. Three
a product
s flow
e formats
t are:
h sequenti
e al,
c parallel,
o and
n selectiv
v e.
e Sequent
r ial
s means
i that the
o product
Chapter 6 6-15
flows or upon
is the
manufact charact
ured in er or
an shape
unchangi of the
ng fixed final
set of product,
operation different
s, going departm
from one ents are
departme engage
nt to the d in
next. completi
Parallel ng the
means desired
that product.
certain Q6-5. Materials
operation Costs—
al phases In job
take order
place costing,
simultane material
ously in s
other requisiti
departme ons are
nts and used
the and
partially charges
complete are
d units or made to
parts are jobs; in
brought process
together costing,
in charges
subseque for
nt material
departme s issued
nts. to
Selective producti
refers to on are
the fact made to
that a departm
product ents,
does not with
necessari infreque
ly move nt use
through of
every material
departme s
nt.Depen requisiti
ding ons.
16 Chapter 6
Labor rates
Costs— are
Time often
tickets used in
are used order to
in job smooth
order overhea
costing to d that is
accumula not
te labor incurred
costs for at the
each job; same
in rate as
process producti
costing, on
labor activity.)
costs are Summar
charged izing
to Costs—
departme A job
nts, and, order
therefore, cost
detailed sheet is
time used to
records accumul
are not ate the
necessar costs of
y. an order
Factory in job
Overhea order
d—Job costing;
order a cost of
costing producti
requires on
the use report is
of used in
predeter process
mined costing.
rates for In job
charging order
overhead costing,
to jobs; in costs
process are
costing, summar
actual ized on
overhead completi
may be on of
used. the job;
(However in
, process
predeter costing,
mined costs
Chapter 6 6-17
charged month,
to the then
departme predeter
nt and mined
costs overhea
accounte d rates
d for are should
summariz be
ed in the used.
cost of Some
productio items of
n report overhea
each d are
month (or incurred
sometime only at
s each certain
week). times
Q6-6. during
Predeter the
mined year,
overhead but
rates can benefit
and producti
should on
be used through
if the out the
pattern of year
overhead (e.g.,
cost payroll
incurrenc taxes,
e does insuranc
not follow e,
the property
pattern of taxes,
productio vacation
n activity. pay,
Some etc.).
items of These
overhead items
are fixed can be
and not recorde
responsiv d as
e to prepaid
changes expense
in s and
productio amortiz
n activity. ed
If uniforml
productio y to
n volume each
varies month if
each actual
18 Chapter 6
overhead capitaliz
is ation
charged and
to amortiz
productio ation of
n. each
Alternativ item of
ely, actual
estimates overhea
of such d would
costs can require
be numero
included us
in the charges
predeter each
mined month.
overhead Q6-7. A cost of
rate, and production
the report is an
actual effective
cost monthly (or
charged weekly)
to summary of
overhead the cost of
when materials,
incurred. labor, and
The use overhead
of consumed
by each
predeter
department
mined
or cost
rates is
center,
often
along with a
simpler record of
than the the quantity
allocation of products
of actual manufacture
costs d. It
because provides
a single information
predeter necessary
mined to cost
rate products,
requires prepare
only one journal
overhead entries to
charge to record the
each transfer of
departme costs
nt each between
month. In departments
contrast, , and control
the costs.
Chapter 6 6-19
Q6-8. The the

secti cos
ons t in
com tot
mon al
ly an
foun d
d in per
a uni
cost t
of for
prod the
uctio cos
n t
repo tra
rt nsf
are: err
(a) a ed
qua in
ntity fro
sche m
dule the
indic pre
atin ce
g din
the g
sour de
ce par
and tm
disp ent
ositi ,
on as
of wel
the l as
units ma
of teri
prod als,
uct, lab
(b) a or
cost an
char d
ged ov
to erh
the ea
dep d
artm ch
ent arg
secti ed
on, to
indic the
atin de
g par
20 Chapter 6
tme of
nt, pro
and du
(c) a ctio
cost n
acco rep
unte ort
d for s
secti are
on us
indic ed
atin to
g acc
the um
amo ula
unt te
of cos
cost ts
assi mo
gne re
d to acc
the ura
units tely
tran an
sferr d
ed to
out pro
of vid
the e
dep mo
artm re
ent, det
as aile
well d
as dat
the a
cost for
of cos
endi t
ng co
inve ntr
ntor ol
y. pur
Q6-9. po
Sep ses
arat tha
e n a
dep pla
artm nt-
enta wid
l e
cost cos
Chapter 6 6-21
t of Q6-10. An
prod equi
uctio vale
n nt
repo unit
rt of
coul prod
d ucti
prov on
ide. is
In the
som amo
e unt
case of a
s reso
(e.g. urce
, a (e.g.
man ,
ufac mat
turin erial
g s,
plan labo
t r, or
that over
has hea
a d)
sele that
ctive woul
prod d be
uctio requ
n ired
flow to
for com
its plet
prod e
ucts one
), a unit
plan of
t- the
wide prod
cost uct
of with
prod resp
uctio ect
n to
repo the
rt cost
can ele
not men
be t
use bein
d. g
22 Chapter 6
consi prod
dered uct
. The that
total coul
numb d
er of hav
equiv e
alent bee
units, n
with com
respe plet
ct to ed
a with
partic the
ular reso
elem urce
ent of s
cost, use
repre d
sents duri
the ng
numb the
er of peri
units od.
of the
EXERCISES
E6-1
(1) Cost from
Preceding Factory
Department Materials Labor Overhead
Equivalent units transferred out................. 20,000 20,000 20,000 20,000

Equivalent units in ending inventory:
Cost from preceding department
(100% × 5,000)................................ 5,000
Materials (100% × 25,000 5,000 4,000 3,000
5,000) .................... Labor (80% × 23,000
5,000) .............................. Factory 24,000
overhead (60% × 5,000) ......... Cost from 25,000
Total equivalent units................................... Preceding Factory
Department Overhead
(2) 0 0
$40,000 $16,330
$40,000 Labor $16,330
Cost in beginning inventory........................ 25,000 0 23,000
Cost added during current period.............. $ 1.60 Materials $ 9,600 $ .71
Chapter 6 6-23
0
$15,000
$ 9,600
Total cost to be accounted for.................... $15,000
24,000
Divided by total equivalent units................ 25,000
Cost per equivalent unit .............................. $ .60 $ .40
E6-2
Work in Process—Department X.............................................
Work in Process—Department Y ............................................. 50,000
Materials........................................................................ 40,000 90,000

Payroll............................................................................ 70,000 150,000

Factory Overhead ........................................................ 70,000 250,000
Work in Process—Department Y .............................................

Work in Process—Department X ................................ 300,000 300,000
Finished Goods Inventory........................................................

Work in Process—Department Y................................. 448,000 448,000
E6-3 Tyndol Fabricators Inc.
Cutting and Forming Department Cost
of Production Report
For November
Quantity Schedule Materials Labor Overhead
Beginning inventory................................
Started in process this period ...............
Transferred to Assembling Department

Ending Inventory..................................... 75% 40% 25%
Cost Charged to Department Total

Beginning inventory: Cost
Materials..................................................................................... $ 17,923
Labor .......................................................................................... 2,352
Factory overhead....................................................................... 3,800
Total cost in beginning inventory.................................... $ 24,075
24 Chapter 6
Cost added during current period: $ 68,625

Materials..................................................................................... 14,756
Labor........................................................................................... 29,996
Factory overhead.......................................................................
%
Cost Accounted for as Follows Units Complete Unit Cost
Transferred to Assembling Department 3,400 100% $36.70
Work in Process, ending inventory:
Materials ............................................ 600 75% $22.48 $10,1
Labor.................................................. 600 40% 4.70 1,1
Factory overhead.............................. 600 25% 9.52 1,4
Total cost accounted for ........................
Total cost added during

current period............................
$113,377
Total cost charged to
department..................................
................ $137,452
Materials Labor Overhead

Equivalent units transferred out............ 3,400 3,400 3,400
Equivalent units in ending inventory .... 450 240 150
Total equivalent units.............................. 3,850 3,640 3,550
*Total number of equivalent

units required in the cost
accounted for section
determined as follows:
** Total cost (i.e., the cost in

beginning inventory plus the
cost added during the
current period) divided by
the total number of
equivalent units required in
the cost accounted for
section
E6-4 Tokyo Manufacturing Company
Molding Department
Cost of Production Report For
August
Quantity Schedule Materials Labor Overhead Quan
Chapter 6 6-25
Started in process this period ...............
Transferred to Finishing
Department....
Ending
inventory.....................................
75%
25% 25%
800
%
Transferred to Finishing Department.... 9,200 100% $8.00
Materials .............................................. 800 75% $4.50
Labor.................................................... 800 25% 1.40
Factory overhead................................ 800 25% 2.10
10,000

Materials..................................................................................... $ 4,120
Labor........................................................................................... 522
Factory overhead....................................................................... 961
Cost added during current period:

Materials..................................................................................... $39,980
Labor........................................................................................... 12,638
Total cost added during current period............................
Total cost charged to department.................................................. $71,397
$77,000
Materials Labor Overhead
Equivalent units transferred out ....... 9,200 9,200 9,200
Equivalent units in ending inventory 600 200 200
Total equivalent units ........................ 9,800 9,400 9,400
26 Chapter 6

the total number of
section
E6-5 Stanislov Corporation
Forming Department
Cost of Production Report
For September
Beginning inventory................................ 1,4
Received from Cutting Department....... 4,6
6,0
Transferred to Painting Department...... 5,0

Ending inventory..................................... 60% 30% 30% 1,0
6,0
Cost Charged to Department Total Equiv

Beginning inventory: Cost Un
Cost from preceding department............................................. $ 21,120
Materials .................................................................................... 5,880
Labor........................................................................................... 2,614
Total cost in beginning inventory...................................... $ 34,842
Cost from preceding department............................................. $ 68,280 6,0
Materials..................................................................................... 20,440 5,6
Labor........................................................................................... 17,526 5,3
Factory overhead ...................................................................... 35,052 5,3
%
Transferred to Painting Department...... 5,000 100% $31.00
Cost from preceding department.... 1,000 100% $14.90 $14,9
Materials ............................................ 1,000 60% 4.70 2,8
Labor.................................................. 1,000 30% 3.80 1,1
Factory overhead.............................. 1,000 30% 7.60 2,2
Chapter 6 6-27
Total cost accounted for.........................

current period............................
$141,298
department .................................
................ $176,140

Prior Dept.
Cost Materials Labor
Equivalent units in ending inventory .... 1,000 600 300

the total number of
section
E6-6 Sonneli Corporation
Assembly Department
February
Received from Cutting Department.......
2,500
Transferred to Finished
Goods..............
Ending
inventory ....................................
80%
60% 60%
500
2,500

28 Chapter 6

Cost from preceding department............................................. $11,800
Materials..................................................................................... 4,000
Labor .......................................................................................... 1,200
Total cost in beginning inventory...................................... $19,400
Cost from preceding department............................................. $63,200 2,5
Materials..................................................................................... 21,200 2,4
Labor .......................................................................................... 17,660 2,3
%
Transferred to Finished Goods.............. 2,000 100% $65.10
Cost from preceding department.... 500 100% $30.00 $15,0
Materials ............................................ 500 80% 10.50 4,2
Labor.................................................. 500 60% 8.20 2,4

current period..........................
$137,380
department..................................
................ $156,780
Factory
overhead.............................. 500
60% 16.40 4,920
Total cost accounted
for.........................

Prior Dept.
Cost Materials Labor Over
Equivalent units transferred out............ 2,000 2,000 2,000 2,0
Equivalent units in ending inventory .... 500 400 300 3
Total equivalent units.............................. 2,500 2,400 2,300 2,3

Chapter 6 6-29

the total number of
section
E6-7 Saleri Manufacturing Corporation
Forming Department
June
Quantity Schedule Material A Material B Labo
Department....
Ending
inventory.....................................
100%
0% 30%
30% 400
4,500

Material A ................................................................................... 2,805
Material B ................................................................................... 0
Labor........................................................................................... 1,250
Total cost in beginning inventory .................................... 10,352
Cost from preceding department.............................................
Material A ................................................................................... $ 29,328
Material B ................................................................................... 19,695
Labor........................................................................................... 10,250
Factory overhead ...................................................................... Total 15,630
cost added during current period............................ Total cost 23,445 $
charged to department.................................................. 98,348
$108,700
%
Cost Accounted for as Follows Units Complete
Transferred to Finishing Department.... 4,100 100% Work
in Process, ending inventory: Unit Cost
Cost from preceding department.... 400 100% $25.00
Material A .......................................... 400 100% Material
30 Chapter 6
B .......................................... 400 0% $7.50

Labor.................................................. 400 30% 5.00
Factory overhead ............................. 400 30% 2.50
Total cost accounted for ........................ 4.00
6.00
Prior Dept.
Cost Material A Material B La
Equivalent units transferred out............ 4,100 4,100 4,100 4,1
Equivalent units in ending inventory .... 400 400 0 1


the total number of
section
E6-8 Canoli Cola Company
Carbonation Department
For October
Quantity Schedule Materials Labor Over
Beginning inventory ................................................
Received from Syrup Department ..........................
Added to process in Carbonation Department .....
Transferred to Bottling Department .......................

Ending inventory ...................................................... 100% 25% 2

Cost from preceding department ........................................... $ 1,120
Materials..................................................................................... 140
Labor .......................................................................................... 65
Factory overhead....................................................................... 120 9,0
Total cost in beginning inventory .................................... $ 1,445 9,0
Chapter 6 6-31
Cost added during current period: $ 9,680 1

Cost from preceding department............................................. 1,960
Materials..................................................................................... 3,120
Labor........................................................................................... $15,970
Factory overhead....................................................................... Total $17,415
cost added during current period............................ Total cost
charged to department..................................................
% Unit Cost
Cost Accounted for as Follows Units Complete $2.00
Transferred to Bottling Department ...... 7,800 100% Work
in Process, ending inventory: $1.20
Cost from preceding department.... 1,200 100% .15 .
Materials ........................................... 1,200 100% 25
.40
Labor.................................................. 1,200 25%
Factory overhead ............................. 1,200 25%
Prior Dept.
Equivalent units in ending inventory .... 1,200 1,200 300

the total number of
section
E6-9 Menezes Chemical Company
Blending Department
March
Quantity Schedule Materials Labor
Beginning inventory.................................................
Received from Refining Department ......................
Added to process in Blending Department ...........
30,000
32 Chapter 6
Department ..................... 2
Ending
inventory ....................................
.................. 100%
80% 90%
4,000
Chapter 6 6-33
30,000

Materials..................................................................................... 2,415
Labor........................................................................................... 180
Total cost in beginning inventory .................................... $8,112
Materials..................................................................................... 12,885
Labor .......................................................................................... 2,740
%
Cost from preceding department.... 4,000 100% $1.00
Materials ............................................ 4,000 100% .51
Labor.................................................. 4,000 80% .10
Factory overhead.............................. 4,000 90% .30
current period............................
$48,988
department..................................
................ $57,100

Prior Dept.
Equivalent units in ending inventory .... 4,000 4,000 3,200

34 Chapter 6

the total number of
section
E6-10 APPENDIX
Shankar Manufacturing
Company
C
ut
ti
n
g
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
For July
Beginning inventory................................ 60% 20% 20% 1
Started in process this period ............... 9
1,000
Transferred to Assembly
Department... 8
Ending
inventory.....................................
Chapter 6 6-35
100%
60% 50%
150
1,000
Materials..................................................................................... $2
Labor........................................................................................... 390
Factory overhead ...................................................................... 585
Materials..................................................................................... $46
Labor........................................................................................... 18,860
Total cost added during current period............................ $92,540
Cost Accounted for as Follows Units Current % Unit Cost

Transferred to Assembly Department:
Beginning inventory ........................
Cost to complete:
Materials .............................. 100 40% $49.50
. Labor..................................... 100 80% 20.50 80%
Factory overhead................. Started 100 30.00 100%
and completed this period . 750 100.00
Total cost transferred to Assembly
Department ................................
Materials ............................................ 150
100% $49.50 6
Labor.................................................. 150
20.50
Factory overhead ............................. 150
Total cost accounted for ........................ 50% 30.00
*Number of equivalent units

of cost added during the
current period determined as
follows:
Materials
Labor Overhead
To
complete
beginning
inventory....
...... 40
80 80
Started and
completed
this
36 Chapter 6
period........
750 750
750 Ending
inventory....
....................
.............150
90 75
Total equivalent
units.............................. 940
920 905
** Cost added during the

current period divided by the
number of equivalent units
current period
E6-11 APPENDIX
C
an
ta
ch
T
o
ol
C
o
m
pa
ny
A
ss
e
m
bl
y
D
ep
ar
t
m
en
t
C
os
t
of
Chapter 6 6-37
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
N
ov
e
m
be
r
Beginning inventory................................ 50% 40% 40%
Transferred to Finished Goods..............

Ending inventory..................................... 90% 80% 80%

Cost from preceding department........................................... $ 17,280
Materials..................................................................................... 5,550
Labor........................................................................................... 2,400
Materials..................................................................................... 29,700
Labor........................................................................................... 16,932
Factory overhead....................................................................... Total 25,398
cost added during current period............................ Total cost $112,630
charged to department.................................................. $141,460
38 Chapter 6
E6-11 APPENDIX
(Concluded)
Transferred to Finished Goods:
Beginning inventory......................... $28,8
Cost to complete:
Materials ............................... 1,200 50% $9.00 5,4
Labor..................................... 1,200 60% 5.10 3,6
Factory overhead................. 1,200 60% 7.65 5,5
Started and completed this period 1,800 100% 36.25
Total cost transferred to Finished Goods
Materials ............................................ 1,000 90% 9.00 8,1
Labor ................................................. 1,000 80% 5.10 4,0
Factory
overhead..............................
1,000 80%
7.65 6,120
for ........................

follows:
Prior Dept.
To complete beginning inventory.......... 0 600 720 7
Started and completed this period........ 1,800 1,800 1,800 1,8
Ending inventory..................................... 1,000 900 800 8

current period
E6-12 APPENDIX
S
o
u
t
h
Chapter 6 6-39
w
e
l
l
C
h
e
m
i
c
a
l
C
o
r
p
o
r
a
t
i
o
n
Bl
en
di
n
g
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
40 Chapter 6
o
n
R
ep
or
t
F
or
M
ay
Beginning inventory................................ 100% 20% 4
Received from Refining Department.....
Added to process in Blending Department
Transferred to Finished Goods .............

Ending inventory..................................... 100% 60% 8

Materials..................................................................................... 500
Labor........................................................................................... 150
Materials..................................................................................... 2,500
Labor........................................................................................... 3,300 10,0
Factory overhead....................................................................... Total 7,630 10,0
cost added during current period............................ Total cost $25,930 11,0
charged to department.................................................. $29,640 10,9
E6-12 APPENDIX
(Concluded)
Cost to complete:
Materials ............................... 2,000 0% $ .25
Labor .................................... 2,000 80% .30 4
Chapter 6 6-41
Factory overhead................. 2,000 60% .70

Total cost transferred to Finished
Goods..........................................
Materials ............................................ 1,500 100% 25 .
Labor.................................................. 1,500 60% 30
Factory
overhead..............................
1,500 80%
.70 840
for ........................

follows:
Prior Dept.
To complete beginning inventory.......... 0 0 1,600
Started and completed this period........ 8,500 8,500 8,500
Ending inventory..................................... 1,500 1,500 900

current period
PROBLEMS
P6-1
(1) Meninquez Cabinet Company
Cutting Department
August
Started in process this period ..............
800
Department... 6
Ending
inventory.....................................
42 Chapter 6
90%.
60% 60%
150
800
Materials..................................................................................... $ 5,365
Labor........................................................................................... 530
Total cost in beginning inventor........................................ $6,690
Materials..................................................................................... $26,035
Labor........................................................................................... 8,350
12,525 7
Factory overhead....................................................................... Total
7
7
%
Cost Accounted for as Follows Units Complete
Transferred to Assembly Department... 650 100% Unit Cost
Work in Process, ending inventory: $70.00
Materials ............................................ 150 90%
Labor.................................................. 150 60% $40.00
$5,4
Factory overhead.............................. 150 60% 12.00 1,0
Total cost accounted for......................... 18.00 1,6
Materials
Labor Overhead
Equivalent units transferred
out ..... 650
650 650
Equivalent units in ending
inventory 135
90 90
Total equivalent
units....................... 785
740 740

the total number of
Chapter 6 6-43

section
P6-1 (Continued)
Meninquez
Cabinet
Company
A
ss
e
m
bl
y
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
A
u
g
us
t
44 Chapter 6
Received from Cutting Department....... 6

900
Goods.............. 8
Ending
inventory.....................................
40% 20% 20%
100 900
Materials .................................................................................... 3,451
Labor........................................................................................... 3,611
Total cost in beginning inventory .................................... $ 28,083
Materials .................................................................................... 14,273
Labor........................................................................................... 20,989 9
Factory overhead....................................................................... 20,989 8
Total cost added during current period ......................... $101,751 8
Total cost charged to department.................................................. $129,834 8
P6-1 (Concluded)
%
Transferred to Finished Goods.............. 800 100% $151.00

Cost from preceding department.... 100 100% $69.90 $6,9
Materials ............................................ 100 40% 21.10 8
Labor.................................................. 100 20% 30.00 6
Factory
overhead.............................. 100
20% 30.00
600
for ........................

Chapter 6 6-45
Prior Dept.
Cost Materials Labo
Equivalent units transferred out ..... 800 800 800
Equivalent units in ending inventory 100 40 20
Total equivalent units....................... 900 840 820

the total number of
section
(2) Work in Process—Cutting Department ......................

Work in Process—Assembly Department..................
Materials ..............................................................
Work in Process—Cutting Department ......................

Payroll ..................................................................

Applied Factory Overhead..................................

Work in Process—Cutting Department .............
Finished Goods Inventory ...........................................

Work in Process—Assembly Department ........
P6-2 (1) Rimirez Tool
Corporation
C
as
ti
n
g
D
ep
ar
t
46 Chapter 6
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
D
ec
e
m
be
r
Quantity Schedule Materials
Labor Overhead
Quantity
Beginning
inventory...........................
..... 1,000 Started in
process this
period ..............8,000
9,000
Department.... 7,5
Ending
inventory.....................................
100%
80% 80%
1,500
9,000
Chapter 6 6-47
Cost Charged to Department

Total
Equivalent Unit
Units* Cost**
Materials...............................
..............................................
........ $915
Labor....................................
..............................................
......... 60
Factory
overhead.....................................
.................................. 90
Total cost in beginning
inventory.....................................
. $ 1,085
Cost added during current
period:
Materials...............................
..............................................
........ $17,085 9,000 $2.00
Labor....................................
..............................................
......... 4,290 8,700 .50
Factory
overhead.....................................
.................................. 6,435
8,700 .75
%
Materials ............................................ 1,500 100% $2.00
Labor.................................................. 1,500 80% .50
Factory overhead.............................. 1,500 80% .75
current period............................
$27,810
department..................................
................ $28,875

48 Chapter 6

Materials Labor Over
Equivalent units transferred out............................. 7,500 7,500 7,5
Equivalent units in ending inventory...................... 1,500 1,200 1,2
Total equivalent units............................................... 9,000 8,700 8,7

the total number of
section
P6-2 (Continued)
Rimirez Tool Corporation
Finishing Department
For December
Quantity Schedule Labor Overhead Quan
Beginning inventory 1,5
Received from Casting Department ......................... 7,5
9,0
Transferred to Finished Goods ................................ 7,0

Ending inventory ........................................................ 40% 50% 2,0
9,0

Labor........................................................................................... 201
Labor........................................................................................... 2,919 3,125
Factory overhead....................................................................... Total $30,419 9,0
cost added during current period............................ Total cost $35,960 7,8
charged to department.................................................. 8,0
Chapter 6 6-49
P6-2 (Concluded)
%
Labor.................................................. 2,000 40% .40
Factory
overhead..............................
2,000 50%
.46 460
for.........................

Prior Dept.
Cost Labor
Equivalent units transferred out......................... 7,000 7,000
Equivalent units in ending inventory ................. 2,000 800
Total equivalent units ......................................... 9,000 7,800

the total number of
section
(2) Work in Process—Casting Department......................

Materials ..............................................................
Work in Process—Casting Department......................

Work in Process—Finishing Department...................
Payroll ..................................................................
Work in Process—Casting Department......................

50 Chapter 6
Work in Process—Finishing Department................... 24,37

Work in Process—Casting Department ............
Finished Goods Inventory ........................................... 28,70

Work in Process—Finishing Department..........
P6-3
(1) Jetter Engine Corporation
Casting Department
February
Beginning inventory................................ 5
Started in process this period ............... 3,0
3,500
Department... 2,700
Ending
inventory.....................................
100%
80% 90%
800
3,500

Materials..................................................................................... $ 10,925
Labor........................................................................................... 338
Factory overhead ...................................................................... 2,839
Materials..................................................................................... $146,575
Labor........................................................................................... 16,362 48,461
3,5
3,3
3,4
charged to department..................................................
%
Transferred to Assembly Department... 2,700 100% $65.00
Materials ........................................... 800 100% $45.00
Labor.................................................. 800 80% 5.00
$36,0
Factory overhead.............................. 800 90% 15.00
3,2
Total cost accounted for......................... 10,8
Chapter 6 6-51

Materials
Labor Overhead
Equivalent units transferred
out ............................... 2,700
2,700 2,700 Equivalent
units in ending
inventory........................
800 640 720
Total equivalent
units ............................................
.... 3,500
3,340 3,420

the total number of
section
P6-3 (Continued)
Je
tt
er
E
n
gi
ne
C
or
p
or
ati
o
n
A
ss
e
m
bl
52 Chapter 6
y
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
Fe
br
ua
ry
Received from Casting Department ..... 2,7
3,700
Department.... 2,9
Ending
inventory.....................................
70%
30% 30%
800
3,700

Chapter 6 6-53
Materials..................................................................................... 40,258
Labor .......................................................................................... 12,426
Total cost in beginning inventory.................................... $128,260
Materials..................................................................................... 116,480
Labor........................................................................................... 44,408 44
charged to department .................................................
%
Transferred to Finishing Department.... 2,900 100% Work $146.00
in Process, ending inventory
Cost from preceding department.... 800 100% $ 64.50
Materials ............................................ 800 70% 45.30
Labor.................................................. 800 30% 18.10
Prior Dept.
Equivalent units in ending inventory .... 800 560 240

the total number of
section
P6-3 (Continued)
Je
tt
er
E
n
54 Chapter 6
gi
ne
C
or
p
or
ati
o
n
Fi
ni
sh
in
g
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
Fe
br
ua
ry
Quantity Schedule Labor Overhead Quan
Beginning inventory................................................... 3
Chapter 6 6-55
Received from Assembly Department......................

3,200
Goods ................................ 2,8
Ending
inventory.....................................
.................... 50%
50% 400
3,200

Labor........................................................................................... 2,760
Total cost in beginning inventory ................................... $ 49,740
Labor........................................................................................... 12,240
current period............................
$454,000
department .................................
................ $503,740
$ 158.20
%
Transferred to Finished Goods.............. 2,800 100% $ 158.20
Cost from preceding department.... 400 100% $ 145.70
Labor.................................................. 400 50% 5.00
Prior Dept.
Cost Labor
Equivalent units transferred out ............................... 2,800 2,800
Equivalent units in ending inventory........................ 400 200
Total equivalent units................................................. 3,200 3,000
56 Chapter 6

the total number of
section
P6-3 (Concluded)
(2) Work in Process—Casting Department...................... 146,57
Work in Process—Assembly Department.................. 116,48
Materials...............................................................
Work in Process—Casting Department...................... 16,36

Payroll ..................................................................
Work in Process—Casting Department...................... 48,46


Work in Process—Casting Department.............

Work in Process—Assembly Department.........
Finished Goods inventory ........................................... 442,96

P6-4
(1) Peneli Cologne Company
Blending Department
June
7,0
Department.... 6,400
Ending
inventory.....................................
Chapter 6 6-57
60%
20% 25%
600
7,000

Materials..................................................................................... $ 19,620
Labor........................................................................................... 944
Materials..................................................................................... $129,100
Labor........................................................................................... 6,880
%
Materials ............................................ 600 60% $22.00
Labor.................................................. 600 20% 1.20
current period ...........................
$165,045
department .................................
................ $187,984

Materials
Labor Overhead
Equivalent units
transferred
out......................... 6,400
6,400 6,400
Equivalent units in
ending
inventory .................
360 120 150
58 Chapter 6
Total equivalent
units...........................................
6,760
6,520 6,550

the total number of
section
P6-4 (Continued)
P
e
n
e
li
C
o
l
o
g
n
e
C
o
m
p
a
n
y
F
i
n
i
s
h
i
n
g
D
e
p
Chapter 6 6-59
a
r
t
m
e
n
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
Beginning inventory...................................................
Received from Blending Department ......................
Added to process in Finishing Department.............
Transferred to Finished Goods .................................

Ending inventory ....................................................... 100% 70%

Materials..................................................................................... 1,395
Labor........................................................................................... 106
Materials..................................................................................... 28,305
Labor........................................................................................... 19,919
60 Chapter 6

F
or
Ju
ne
Chapter 6 6-61
P6-4 (Concluded)
%
Cost from preceding department.... 1,000 100% $ 6.95
Materials ............................................ 1,000 100% 1.10
Labor.................................................. 1,000 70% .75
Factory overhead.............................. 1,000 70% 2.30

Prior Dept.
Equivalent units in ending inventory .... 1,000 1,000 700

the total number of
section
(2) Work in Process—Blending Department ...................
Materials ..............................................................
Work in Process—Blending Department ...................

Payroll...................................................................

Applied Factory Overhead .................................

Work in Process—Blending Department ..........
62 Chapter 6
Finished Goods inventory ........................................... 288,60

P6-5
(1) Hi-tech Chemical

Corporation
R
efi
ni
n
g
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
M
ar
ch
Quantity Schedule Materials
Labor Overhead
Quantity
Beginning
inventory ....................................
..............
Chapter 6 6-63
Started in process this

period...................................
8,000
Transferred to Blending
Department........................
64 Chapter 6
Ending
inventory.....................................
.................... 100%
75% 50%
1,000
8,000

Materials..................................................................................... $728
Labor........................................................................................... 30
Total cost in beginning inventory .................................... $818 8,0
Cost added during current period: 7,7
Materials .................................................................................... $7,272 7,5
Labor .......................................................................................... 1,520 2,940
Factory overhead....................................................................... $11,732
Total cost added during current period............................ Total $12,550
cost charged to department .................................................
%
Transferred to Blending Department..... 7,000 100% Work $1.60 $1,0
in Process, ending inventory: 1
$1.00 . 2
Materials ............................................ 1,000 100%
Labor ................................................. 1,000 75% 20
.40
Factory overhead.............................. 1,000 50%
Materials Labor Over
Equivalent units in ending inventory .... 1,000 750 5

the total number of
section
Chapter 6 6-65
P6-5 (Continued)
H
i
-
t
e
c
h
C
h
e
m
i
c
a
l
C
o
r
p
o
r
a
t
i
o
n
Bl
en
di
n
g
D
ep
ar
t
m
en
t
C
os
t
of
66 Chapter 6
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
M
ar
ch
Received from Refining Department ....
Added to process in Blending Department
Transferred to Finished Goods .............

Ending inventory..................................... 80% 40% 4

Materials..................................................................................... 620
Labor........................................................................................... 68
Materials .................................................................................... 4,380
Labor........................................................................................... 3,100 10,2
Factory overhead....................................................................... 5,600 10,0
Total cost added during current period ........................... Total $24,280 9,6
cost charged to department.................................................. $26,882 9,6
P6-5 (Concluded)
%
Chapter 6 6-67

Materials ............................................ 1,000 80% .50
Labor ................................................. 1,000 40% .33
Factory
overhead..............................
1,000 40%
.60 240
for.........................

Prior Dept.
Cost Materials Labor Overhead
Equivalent units transferred out ..... 9,200 9,200 9,200 9,200
Equivalent units in ending inventory 1,000 800 400 400
Total equivalent units....................... 10,200 10,000 9,600 9,600


the total number of
section
(2)
Work in Process—Refining Department ....................
Materials...............................................................
Work in Process—Refining Department ....................

Payroll...................................................................
68 Chapter 6
Work in Process—Refining Department .................... 2,94

Work in Process—Blending Department ................... 5,60
Applied Factory Overhead .................................

Work in Process—Refining Department ..........

Work in Process—Blending Department .........
P6-6 APPENDIX
(1) Upton Manufacturing Company
Cutting Department
October
Beginning inventory................................ 90% 40% 20% 1,0
10,000
Department... 8,500
Ending
inventory.....................................
100%
80% 100%
1,500
10,000

Materials..................................................................................... $8,010
Labor........................................................................................... 1,750
Materials..................................................................................... $ 81,900 9,1
Labor........................................................................................... 18,600 9,3
Units Current % Unit Cost

Cost Accounted for as Follows
Transferred to Assembly Department:
Cost to complete:
Materials ............................... 1,000 10% $ 9.00 9
Chapter 6 6-69
Labor..................................... 1,000 60% 2.00

Factory overhead................. 1,000 80% 4.00
Started and completed this period . 7,500 100% 15.00
Total cost transferred to Assembly
Department .................................
Materials ............................................ 1,500 100% $ 9.00
Labor.................................................. 1,500 80% 2.00
current period............................
$139,700
department..................................
................ $150,250
Factory
overhead..............................
1,500
100% 4.00
6,000
for.........................
P6-6 APPENDIX
(Continued)
* Number of equivalent units
current period determined
as follows:
Materials
Labor Overhead
To complete
beginning
inventory ...
100 600
800 Started and
completed this period
7,500 7,500
7,500
Ending
inventory...............................
1,500 1,200
1,500
Total equivalent
units....................... 9,100 9,300
9,800
70 Chapter 6

current period
Chapter 6 6-71
P6-6 APPENDIX
(Continued)
Upton
Manufacturing
Company
A
ss
e
m
bl
y
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
O
ct
o
be
r
Beginning inventory................................ 75% 60% 60%
10,500
72 Chapter 6
Transferred to Finished Goods

Inventory 9,500
Ending
inventory.....................................
60%
40% 40%
1,000
10,500

Materials..................................................................................... 400
Labor........................................................................................... 800
Cost from preceding department............................................. $128,350 8,5
Materials..................................................................................... 30,100 8,6
Labor........................................................................................... 21,315 8,7
Units Current % Unit Cost

Cost Accounted for as Follows
Beginning inventory ........................ $ 6,8
Cost to complete:
Materials ............................... 2,000 25% $ 3.50 1,7
Labor..................................... 2,000 40% 2.45 1,9
Factory overhead................. 2,000 40% 3.45 2,7
Started and completed this period . 7,500 100% 24.50
Goods..........................................
Materials ............................................ 1,000 60% 3.50 2,1
Labor.................................................. 1,000 40% 2.45 9
current period............................
$209,780
department..................................
................ $216,580
Factory
overhead..............................
1,000
Chapter 6 6-73
40% 3.45
1,380
for.........................
P6-6 APPENDIX
(Concluded)
follows:
Prior Dept.
To complete beginning inventory ... 0 500 800
Started and completed this period 7,500 7,500 7,500
Ending inventory............................... 1,000 600 400
Total equivalent units ...................... 8,500 8,600 8,700

current period
(2) Work in Process—Cutting Department ......................
Materials ..............................................................

Payroll ..................................................................


Work in Process—Cutting Department .............

Work in Process—Assembly Department ........
P6-7 APPENDIX
(1) Felicia Manufacturing Company
Fabricating Department
74 Chapter 6

August
Started in process this period .............. 1,2
1,6
Department.... 1,100
Ending
inventory.....................................
100%
80% 90%
500
1,600

Materials..................................................................................... $ 29,280
Labor........................................................................................... 1,900
Materials .................................................................................... $90,000
Labor........................................................................................... 16,080 46,740
Factory overhead....................................................................... $152,820 1,2
Total cost added during current period............................ Total $195,800 1,3
cost charged to department.................................................. 1,2
P6-7 APPENDIX
(Continued)
Transferred to Finishing Department:
Cost to complete:
Materials ............................... 400 0% $ 75.00
Labor..................................... 400 60% 12.00 2,8
Factory overhead................. 400 20% 38.00 3,0
Started and completed this period 700 100% 125.00
Total cost transferred to Finishing
Department .................................
Materials ............................................ 500 100% $ 75.00
Labor.................................................. 500 80% 12.00
$37,5
4,8
17,1
Chapter 6 6-75

follows:
Materials
Labor Overhead
To complete
beginning
inventory.....................
.. 0 240 80
Started and
completed this
period.....................
700 700
700 Ending
inventory.....................
.............................
500 400
450
Total equivalent
units...........................................
1,200
1,340
1,230

current period
P6-7 APPENDIX
(Continued)
Felicia
Manufacturing
Company
Fi
ni
sh
in
g
D
ep
ar
t
m
en
t
76 Chapter 6
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
A
u
g
us
t
Received from Fabricating Department 1,1
1,700
Inventory 1,300
Ending
inventory.....................................
100%
60% 60%
400
1,700

Materials .................................................................................... 230
Labor........................................................................................... 1,600
Chapter 6 6-77

Total cost in beginning inventory ................................... $ 78,350
Materials..................................................................................... 2,920
Labor........................................................................................... 19,880

Beginning inventory.........................
Cost to complete:
Materials .............................. 600
. Labor..................................... 600
Factory overhead ................ Started 600
and completed this period . 700
Goods..........................................
Cost from preceding department.... 400
Materials ............................................ 400
Labor.................................................. 400
Factory overhead ............................. 400
60% $ 2.00
80% 14.00
80% 20.00
100% 160.00
100% $124.00
100% 2.00
60% 14.00
60% 20.00
6-7 APPENDIX
(Concluded)
follows:
Prior Dept.
To complete beginning inventory ... 0 360 480
78 Chapter 6
Started and completed this period 700 700 700 7

Ending inventory............................... 400 400 240 2

current period
(2) Work in Process—Fabricating Department ............... 90,00

Materials ..............................................................
Work in Process—Fabricating Department ............... 16,08

Payroll ..................................................................
Work in Process—Fabricating Department ............... 46,74


Work in Process—Fabricating Department ......

Work in Process-Finishing Department ............
P6-8 APPENDIX
(1) Tatanach Beverage Company
Mashing Department
September
3,6
Transferred to Blending
Department..... 3,100
Ending
inventory.....................................
60%
40% 20%
500
3,600
Chapter 6 6-79

Materials..................................................................................... $ 1,088
Labor........................................................................................... 172

Materials.....................................................................................
Labor........................................................................................... $ 6,006 1
P6-8 APPENDIX
(Continued)
Transferred to Blending Department:
Cost to complete:
Materials ............................... 600 10% $2.10
Labor..................................... 600 40% .50
Factory overhead................. 600 70% 1.00
Total cost transferred to Blending
Department .................................
Materials ............................................ 500 60% $2.10
Labor.................................................. 500 40% .50
follows:
Materials
Labor Overhead
To complete
beginning
inventory ... 60
240 420
Started and
completed this
period . 2,500
2,500 2,500
Ending
inventory....................
80 Chapter 6
........... 300
200 100
Total equivalent
units....................... 2,860 2,940
3,020

current period
P6-8 APPENDIX
(Continued)
Tatanach Beverage
Company
Bl
en
di
n
g
D
ep
ar
t
m
en
t
C
os
t
of
Pr
o
d
uc
ti
o
n
R
ep
or
t
F
or
Chapter 6 6-81
S
ep
te
m
be
r
Beginning inventory................................................... 50% 20%
Received from Mashing Department........................
Added to process in Blending Department .............

Inventory ...............
Ending
inventory.....................................
.................... 100% 60%
60% 800 7,200

Materials.....................................................................................
Labor........................................................................................... 55
Cost from preceding department............................................. $11
Materials..................................................................................... 1,407
Labor........................................................................................... 2,004

Cost to complete:
Materials .............................. 1,000
. 1,000
Labor..................................... 1,000
Factory overhead................. 5,400
Started and completed this period
Goods..........................................
Work in Process, ending inventory: 800
Cost from preceding department.... 800
Materials ............................................ 800 50% $ .21
Labor.................................................. 800 80% .30
Factory overhead..............................
82 Chapter 6
80%
100% .40
2.70
100%
100% $1.79 .
60% 21 .30
60% .40
P6-8 APPENDIX
(Concluded)
follows:
Prior Dept.
To complete beginning inventory ... 0 500 800 8
Started and completed this period 5,400 5,400 5,400 5,4
Ending inventory............................... 800 800 480 4

current period
(2) Work in Process—Mashing Department .................... 6,00
Materials ..............................................................
Work in Process—Mashing Department .................... 1,47

Payroll ..................................................................
Work in Process—Mashing Department .................... 3,02


Chapter 6 6-83
Work in Process—Mashing Department ...........

Work in Process—Blending Department ..........

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CHAPTER 6

Q6-8. The the

Equivalent units transferred out................. 20,000 20,000 20,000 20,000

Work in Process—Department X.............................................

Work in Process—Department X.............................................

Work in Process—Department Y .............................................

Finished Goods Inventory........................................................

Transferred to Assembling Department

Cost Charged to Department Total

Cost added during current period: $ 68,625

Total cost added during

Materials Labor Overhead

*Total number of equivalent

** Total cost (i.e., the cost in

Cost Charged to Department Total

Cost added during current period:

** Total cost (i.e., the cost in

Transferred to Painting Department...... 5,0

Cost Charged to Department Total Equiv

Total cost accounted for.........................

Total cost added during

*Total number of equivalent

** Total cost (i.e., the cost in

Cost Charged to Department Total

Beginning inventory: Cost Un

Total cost added during

*Total number of equivalent

** Total cost (i.e., the cost in

cost added during the

Cost Charged to Department Total

B .......................................... 400 0% $7.50

*Total number of equivalent

** Total cost (i.e., the cost in

Transferred to Bottling Department .......................

Cost Charged to Department Total Equiv

Cost added during current period: $ 9,680 1

** Total cost (i.e., the cost in

Cost Charged to Department Total

*Total number of equivalent

** Total cost (i.e., the cost in

cost added during the

Cost Accounted for as Follows Units Current % Unit Cost

*Number of equivalent units

** Cost added during the

Transferred to Finished Goods..............

Cost Charged to Department Total

*Number of equivalent units

** Cost added during the

Transferred to Finished Goods .............

Cost Charged to Department Total Equiv

Factory overhead................. 2,000 60% .70

*Number of equivalent units

** Cost added during the

** Total cost (i.e., the cost in

equivalent units required in

Received from Cutting Department....... 6

Transferred to Finished Goods.............. 800 100% $151.00

*Total number of equivalent

** Total cost (i.e., the cost in

(2) Work in Process—Cutting Department ......................

Work in Process—Cutting Department ......................

Work in Process—Cutting Department ......................

Work in Process—Assembly Department..................