Washington, Inc., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40. Washington manufactures the carts in two assembly departments: Department A and Department B. All three models are processed initially in Department A, where all material is assembled. The X-10 model is then transferred to finished goods. After processing in Department A, the X-20 and X-40 models are transferred to Department B for final assembly, and then transferred to finished goods.
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There were no beginning work-in-process inventories on April 1. Data for April are shown in the following table. Ending work in process is 20 percent complete in Department A and 60 percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department.
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|
Total |
X-10 |
X-20 |
X-40 |
| Units started |
|
|
|
|
570 |
|
|
370 |
|
|
260 |
|
| Units completed in Department A |
|
|
|
|
380 |
|
|
270 |
|
|
170 |
|
| Units completed in Department B |
|
|
|
|
|
|
|
225 |
|
|
155 |
|
| Materials |
$ |
363,000 |
|
$ |
57,000 |
|
$ |
111,000 |
|
$ |
195,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Conversion costs: |
|
|
|
|
|
|
|
|
|
|
|
|
| Department A |
$ |
246,400 |
|
|
|
|
|
|
|
|
|
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| Department B |
|
52,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total conversion costs |
$ |
298,400 |
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| (a) |
What is the unit cost of each model transferred to finished goods in April? (Do not round intermediate calculations. Round final answers to the nearest dollar amounts and units.)
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| (b) |
What is the balance of work-in-process inventory on April 30 for Department A? Department B? (Do not round intermediate calculations. Round final answers to the nearest dollar amounts and units.)
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