Bohemian Links Inc. produces sausages in three production departments-Mixing, Casing and Curing, and Packaging. In the Mixing Department, meats are prepared and ground and then mixed with spices. The spiced meat mixture is then transferred to the Casing and Curing Department, where the mixture is force-fed into casings and then hung and cured in climate-controlled smoking chambers. In the Packaging Department, the cured sausages are sorted, packed, and labeled. The company uses the weighted-average method in its process costing system. Data for April for the Casing and Curing Department follow:
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|
Percent Completed
|
|
Units |
Mixing |
Materials |
Conversion |
| Work in process inventory, April 1 |
6 |
100% |
60% |
50% |
| Work in process inventory, April 30 |
6 |
100% |
20% |
10% |
|
|
Mixing |
Materials |
Conversion |
| Work in process inventory, April 1 |
$ |
13,962 |
$ |
24 |
$ |
5,046 |
| Cost added during April |
$ |
316,788 |
$ |
29,269 |
$ |
249,834 |
|
|
Mixing cost represents the costs of the spiced meat mixture transferred in from the Mixing Department. The spiced meat mixture is processed in the Casing and Curing Department in batches; each unit in the above table is a batch, and one batch of spiced meat mixture produces a set amount of sausages that are passed on to the Packaging Department. During April, 141 batches (i.e., units) were completed and transferred to the Packaging Department.
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| 1. |
Determine the equivalent units for April for mixing, materials, and conversion. (Round your answers to 1 decimal place.)
|
|
Mixing |
Materials |
Conversion |
| Equivalent units of production |
|
|
|
|
| 2. |
Compute the costs per equivalent unit for April for mixing, materials, and conversion. (Omit the "$" sign in your response.)
|
|
Mixing |
Materials |
Conversion |
| Cost per equivalent unit |
$ |
$ |
$ |
|
| 3. |
Determine the total cost of ending work in process inventory and the total cost of units transferred to the Packaging Department in April. (Omit the "$" sign in your response.)
|
|
Mixing |
Materials |
Conversion |
Total |
| Cost of ending work in process inventory |
$ |
$ |
$ |
$ |
| Cost of units transferred out |
$ |
$ |
$ |
$ |
|
| 4. |
Prepare a cost reconciliation report for the Casing and Curing Department for April. (Omit the "$" sign in your response.)
|
| Cost Reconciliation |
| Costs to be accounted for: |
|
| (Click to select)Cost of ending work in process inventoryCost of beginning work in process inventoryCost of units completed and transferred out |
$ |
| (Click to select)Cost of ending work in process inventoryCost of units completed and transferred outCost added to production during the period |
|
|
|
| Total cost to be accounted for |
$ |
|
|
| Costs accounted for as follows: |
|
| (Click to select)Cost of ending work in process inventoryCost added to production during the periodCost of beginning work in process inventory |
$ |
| (Click to select)Cost of units completed and transferred outCost added to production during the periodCost of beginning work in process inventory |
|
|
|
| Total cost accounted for |
$ |
|
|