Question: Barr, Inc., manufactures a product that passes through two processes: mixing and packaging. All manufacturing costs are added uniformly in the mixing department. Information for

Barr, Inc., manufactures a product that passes through two processes: mixing and packaging. All manufacturing costs are added uniformly in the mixing department.

Information for the mixing department for June follows:

Work in process, June 1

Units (60% complete)

5,000

Direct materials

$20,000

Direct labor

$24,000

Overhead

$ 4,000

During June, 80,000 units were completed and transferred to packaging.

The following costs were incurred by the mixing department during June:

Direct materials

$180,000

Direct labor

200,000

Overhead

59,200

At June 30, 12,000 units that were 10 percent complete remained in the mixing department.

Use the weighted average method, and round unit costs to two decimal places.

Required:

A.

Determine equivalent units of production for June.

B.

Determine June's total costs to account for.

C.

Determine total cost per equivalent unit of production.

D.

Determine the cost of goods transferred to the packaging department.

E.

Determine the cost of June's ending work in process for the mixing department.

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