Amy Enterprise

1. Calculate the bubbles for the following using weighted

average process costing:
 Focal material
 Focal labor, and
 Overhead
Physical Focal Focal Labor Overhead
Units Materials
Begin 07655,076507
ning 650765
steam
Starte 7620765,0765
d 07650765
Units 7635,0765076
to 50765
Accou
nt for

Compl 7607659,760 7607659,760 7607659,760 7607659,760

eted 7650765 7650765 7650765 7650765
Endin 25,407650765 25,40765076 18,1890765 07655,2407
g 5 65
steam
Units 7635,076507 7635,07650 76076518,4 7624,18407
Accou 650765 7650765 90765 65
nted
for

Completed = Units to Account for - Ending Work in Process

= 7635,076507650765 - 25,407650765
= 7607659,7607650765
Ending steam Focal Labor = Ending steam x Estimated of
Completion
= 25,407650765(.35)
= 18,1890765
Ending steam Overhead = Ending steam x Estimated of Completion
= 25,407650765(.760765)
= 7624,1840765
2. ) Use the weighted average method in identifying the
equivalent units of production for labor and overhead,
assuming that the ff. are simultaneously at the same Estimated
of completion :

Physical Units Materials Conversion

Costs
Beginnin 07650765,0765076
g steam 50765
Started 350765,076507650
765
Units to 3760765,07650765
Account 0765
for

Units 344,076507650765 344,076507650765 334,07650765

Transfer 0765
red
Ending 076576,076507650 076576,0765076507 9,760765076
steam 765 65 5
(760765
%)
Units 3760765,07650765 3760765,0765076 353,7607650
Account 0765 50765 765
ed for

Physical Units Materials Conversion

Costs
Beginnin 40765,076507650
g steam 765
Started 4180765,0765076
50765
Units to 520765,07650765
Account 0765
for

Units 494,076507650 494,076507650765 494,076507650

Transfer 765 765
red (520765,0765076
50765 -
 276,07650765076
5)
Ending 276,07650765076 276,076507650765 076518,20765
steam 5 0765
(70765
%)
Units 520765,07650765 520765,0765076 507652,20765
Account 0765 50765 0765
ed for

Physical Units Materials Conversion

Costs
Beginnin 07655,076507650
g steam 765
Started 407655,07650765
0765
Units to 420765,07650765
Account 0765
for

Units 407655,18076507 407655,180765076 407655,180765

Transfer 65 5 0765
red
Ending 4,207650765 4,207650765 3,7180765
steam (420765,0765076
(90765 50765 -
%) 407655,18076507
65)
Units 420765,07650765 420765,0765076 407659,51807
Account 0765 50765 65
ed for

Physical Units Materials Conversion

Costs
Beginnin 07650765,1807650
g steam 765
Started 359,0765076507
65
(3769,907650765 -
07650765,1807650
 765)
Units to 3769,907650765
Account
for

Units 350765,760765076 350765,7607650 350765,7607650

Transferr 5 765 765
ed
Ending 076518,307650765 076518,3076507 18,235
steam 65
(45%)
Units 3769,907650765 3769,9076507 359,1835
Accounte 65
d for