Refer to information in QS 20-18. Using the weighted average method, assign direct materials costs to the Molding department’s output—specifically, the units transferred out to the Packaging department and the units that remain in work in process in the Molding department at month-end.

Data From QS 20-18

Zia Co. makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows.

Production cost information for the Molding department for the same period follows.

Compute the Molding department’s 

(a) Units completed and transferred out, 

(b) Equivalent units of production for direct materials, and 

(c) Cost per equivalent unit of production for direct materials.

Transcribed Image Text:

Molding-Direct Materials Units Percent Complete Beginning work in process inventory .... Units started this period..... Ending work in process inventory..... 2,000 70% 18,000 3,000 80%