Soal Baru dan Jawaban 17-29

17-29 Weighted-average method, assigning costs. Tomlinson Corporation is biotech company

based in Milpitas. It makes cancer-treatment drug in a single processing department. Direct
materials are added at start of the process. Conversion costs are added evenly during the process.
Tomlinson uses the weighted-average method of processing costing. The following information
for July 2017 is available for department 1
Physic
Equivalent Units
al
Direct Conversion
Units
Material Cost
9.0
Work in Process, October 1 00 9.000 5.400
35.0
Started during July 00
Completed and transferred out during 32.0 32 3
July 00 .000 2.000
12.0 12
Work in Process, July 31 00 .000 9.600
a
Degree of completion: direct materials, 100%; conversion cost 60%
b
Degree of completion: direct materials, 100%; conversion cost 80%

Total Costs for July 2017

Work in Process, Beginning    
66.0
Direct materials 00
40.2 106
Conversion costs 00 .200
310
 
Direct materials added during July .400
440
Conversion costs added during July .500
857
Total costs to account for .100

1. Calculate the cost per equivalent unit for direct materials and conversion costs.
2. Summarize the total costs to account for and assign them to units completed (and
transferred out) and to units in ending work in process.
17-29 Weighted-average method, assigning costs. Tomlinson Corporation is biotech company
based in Milpitas. It makes cancer-treatment drug in a single processing department. Direct
materials are added at start of the process. Conversion costs are added evenly during the process.
Tomlinson uses the weighted-average method of processing costing. The following information
for July 2017 is available for department 2

Physical Equivalent Units

Transferred
Direct Conversion
Units -in Costs
Material Cost
8.00
Work in Process, October 1 0 8.000 6.400
32.00
Transferred-in during July 0
Completed and transferred out 30.00 3 3
during July 0 30.000 0.000 0.000
10.00 1
Work in Process, July 31 0 10.000 0.000 9.000
a
Degree of completion: transferred-in 100%; direct materials, 100%; conversion cost 80%
b
Degree of completion: transferred-in 100%; direct materials, 100%; conversion cost 90%

Total Costs for July 2017

Work in Process, Beginning    
Transferred-in costs 45.000
70.0
Direct materials 00
60.5 175
Conversion costs 00 .500

Transferred- in cost 50.000

 
Direct materials added during July 320.700
445
Conversion costs added during July .300
991
Total costs to account for .500

1. Calculate the cost per equivalent unit for direct materials and conversion costs.
2. Summarize the total costs to account for and assign them to units completed (and
transferred out) and to units in ending work in process.
Jawaban
17-29. Department 1

Equivalent Unit
Physica Direct Conversion
Flow of Production l Materials Cost
Units
Work in Process, beginning 9.000
Started during current period 35.000
To account for 44.000
Completed Transferred out during current 32.000 32.000 32.000
period
Work in Process, ending 12.000
(12.000*100% dan 12.000*80%) 12.000 9.600
Accounted for 44.000
Equivalent units of work done to date 44.000 41.600

Total Direct Conversion

Production Materials Costs
Costs
Beginning Work in Process 106.200 66.000 40.200
Cost added during July 750.900 310.400 440.500
Total costs to account for in July 857.100 376.400 480.700

Direct Conversion
Materials Cost
Total Costs to account for in July 376.400 480.700
Divided by equivalent units 44.000 41.600
Weighted-average cost per equivalent unit 8.5 11.5

Total Direct Conversion

Production Materials Costs
Costs
Assignment of costs:
Completed and transferred out 640.000 (32.000*8.5) (32.000*11.5)
Work in Process, ending 212.400 (12.000*8.5) (9.600*11.5)
Total costs accounted for 852.400 374.000 478.400
17-29. Department 2

Equivalent Unit
Physical Transferred Direct Conversion
Flow of Production
Units -In Costs Materials Cost
Work in Process, beginning 8.000
Transferred-in during July 32.000
To account for 40.000
Completed Transferred out 30.000 30.000 30.000 30.000
during current period
Work in Process, ending 10.000
(10.000*100% dan 10.000 10.000 9.000
10.000*90%)
Accounted for 40.000
Equivalent units of work done to 40.000 40.000 39.000
date

Total Transferred- Direct Conversion

Production In Costs Materials Costs
Costs
Beginning Work in Process 175.500 45.000 70.000 60.500
Cost added during July 816.000 50.000 320.700 445.300
Total costs to account for in 991.500 95.000 390.700 505.800
July

Transferred- Direct Conversion

In Costs Materials Cost
Total Costs to account for in July 95.000 390.700 505.800
Divided by equivalent units 40.000 40.000 39.000
Weighted-average cost per equivalent unit 2.1 9.7 12.9

Total Transferred- Direct Conversion

Production In Costs Materials Costs
Costs
Assignment of costs:
Completed and 741.000 (30.000*2.1) (30.000*9.7) (30.000*12.9)
transferred out
Work in Process, ending 234.100 (10.000*2.1) (10.000*9.7) (9.000*12.9)
Total costs accounted 975.100 84.000 388.000 503.100
for