Answer: Production Cost Worksheet Cutting Department Weighted Average Method Direct Materials Conversion Flow of production Work in process, beginning Started during period To account for Physical Units 20,000 40.000 60,000 Units transferred out 50,000 50,000 50,000 Work in process, ending 10,000 10,000 7.500 Accounted for 57,500 54.000 60,000 60,000 Totals Conversion Direct Materials 12 $1,000 26.90 Work in process, beginning 25000 24,66610 -2 152,000 28,000 Costs added during period 129,900 79,000 50,900 Total costs to account for 60.000 57,900 CARNE Divided by equivalent units 11.95 132 1 0 er - -5 e enro Equivalent-unit costs Answer: Production Cost Worksheet Cutting Department Weighted Average Method Direct Materials Conversion Flow of production Work in process, beginning Started during period To account for Physical Units 20,000 40.000 60,000 Units transferred out 50,000 50,000 50,000 Work in process, ending 10,000 10,000 7.500 Accounted for 57,500 54.000 60,000 60,000 Totals Conversion Direct Materials 12 $1,000 26.90 Work in process, beginning 25000 24,66610 -2 152,000 28,000 Costs added during period 129,900 79,000 50,900 Total costs to account for 60.000 57,900 CARNE Divided by equivalent units 11.95 132 1 0 er - -5 e enro Equivalent-unit costs