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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