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= Homework chapter 18 Question 2, E18-30 (similar to) HW Score: 0%, 0 of 10 points Part 109 Points: 0 of 5 Save Winteista growing aracture of computer Chips Direct materials are added at the start of the production process Conversion costs are added evenly during the process. Some units of this product are spoiled aroudit of defecto detectable before inspection of finished goods. Spoiled units are disposed of a zoro net disposal value. Wintelee the FIFO method of process conting Summary data and weighted average data for September 2017 are as follows Click the icon to view the data) Click the icon to view the weighted averigu data) Read the moments Requirement 1. For each cost category.compte equivalent units Show physiol units in the first column of your schedule Enter the physical units in frit, then calculate the equivalent units (Complete al nous fonds Entera for applicable zero amounte) Physical Units 1.500 1.760 3.200 Flow of Production Work in proces begining Sured during period To court for Completed and transferred out during period From beginning work in proces Sured and completed Normal pole Ar page Worthing Account for Equivalent of work on current period 1,500 Help me solve this Etext pages Get more help Clear all Final check Data table A 1 B D Physical Units Direct Conversion (Computer Chips) Materials Costs 1,500 $ 100,800 $ 16,450 100% 30% 1,760 2,100 3 550 2 Work in process, beginning inventory (September 1) Degree of completion of beginning work in process 4 Started during September 5 Good units completed and transferred out during September 6 Work in process, ending inventory (September 30) 7 Degree of completion of ending work in process 8 Total costs added during September 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage 100% 10% S 577,280 $ 226,870 15% 100% 100% 100% 100% Print Done Weighted average data Total Production Costs Direct Conversion Materials Costs $ 208.00 $ 88.00 Cost per equivalent unit for work done to date $ Cost of units completed and transferred out Abnormal spoilage Work in process, ending Total costs accounted for 714,840 $ 87,320 119,240 921,400 $ 502,320 $ 61,360 114,400 678,080 S 212,520 25,960 4,840 243,320 $ um Print Done Help me solve this | 13 parts remaining ctur Et de temt MicroMem is a fast-growing manufacturer of computer chips. Direct materials are added at the start of the production process. Conversion Hata costs are added evenly during the process. Somo units of this product are spoiled as a result of defects not detectable before inspection of finished goods. Spoiled units are disposed of at zero net disposal value. MicroMer uses the FIFO method of process costing. Summary data and weighted average data for September 2017 are as follows: B Click the icon to view the data.) (Click the icon to view the weighted average data.) Read the requirements cate then Physical Units 1,400 1,964 1,400 Flow of Production ductie Work in process beginning Started during current period To account for Completed and transferred out during current period put dun From beginning work in process procent Started and completed Normal spollage Abnormal spoilage Work in procent, onding Accounted for Equivalent units of work done in current period ina in ou 540 Help me solve this 10 parts remaining ctur at de emt MicroMem is a fast-growing manufacturer of computer chips. Direct materials are added at the start of the production process. Conversion costs are added evenly during the process. Some units of this product are spoiled as a result of defects not detectable before inspection of finished goods. Spoiled units are disposed of at zero net disposal value. MicroMer uses the FIFO method of process costing. Summary data and weighted-average data for September 2017 are as follows: Click the icon to view the data.) (Click the icon to view the weighted-average data) Read the requirements cate then Equivalent Units Direct Conversion Materials Costs Physical Units 1,400 1,964 3,364 1,400 0 980 Flow of Production Huctie Work in process beginning Started during current period To account for Completed and transferred out during current period ut duri From beginning work in process Started and completed Normal spoilage Abnormal spoilage Work in process, ending Ascounted for Equivalent units of work done in current period rocess 800 330 294 540 540 135 3,364 in cu Requirement 2. Summarize the total costs to account for calculate the cost per equivalent unit for each cost category; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. This requirement covers the last three steps in the five steps of process costing. Together the last three steps are called the production cos worksheet Step 3: Summarize the total costs to account for. The total costs to account for that is, the total charges or debits to the Work in Process account) consist of the beginning work in process and costs added during the month. Enter the individual costs first, then calculate the total Total Direct Conversion Production Costs Materials Costs Work in process, beginning Costs added in current period Total costs to account for Skip ahead Calculator Print Clear all Check answer text pages Get more help Cles te LOG len COSIS Production Costs Materials Work in process, beginning $ 134,619 $ 117,532 $ 17,087 Costs added in current period 803,962 575,452 228,510 ctk Total costs to account for 938,581 $ 692,984's 245,597 Step 4: Calculate cost per equivalent unit for direct materials and conversion costs. The costs added in the current period are used to calculate the cost per equivalent unit , because the FIFO method uses the current period information. We take these costs and divide by the total equivalent units of work done in the current period in order to calculate the cost per equivalent unit for work done to date. duri Direct Conversion Materials Costs Costs added in current period $ 575,462 $ 228,510 Divide by: Equivalent units of work done in current period 1,964 2,539 Cost per equivalent unit for work done to date $ 293.00's 90.00 Step 5: Assign toll costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. The idea is to attach dollar amounits to the equivalent output units for direct materials and conversion costs for each type of unit. Equivalent output units for each input are multiplied by the cost per equivalent unit, as calculated in step 4. bes YU. orocos Cost per equivalent unit for work done to date Step 5: Assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. The idea is to attach dollar amounts to the equivalent output units for direct materials and conversion costs for each type of ut duri unit. Equivalent output units for each input are multiplied by the cost per equivalent unit, as calculated in step 4. Let's begin by calculating the costs associated with units from beginning work in process before normal spoilage for direct materials and conversion costs. (Complete all answer boxes.) Cost per Equivalent units Beginning work in process equivalent unit * Beginning work in process before normal spoilage cost Direct materials $ 293.00 X 0 Conversion costs $ 90.00 980 in cu Read the requirements. post cate GED Costs od first, then ending work in process. Recall the cost per equivalent unit for direct materials and conversion costs will be the same amount for each type of unit Total Direct Conversion Productie Production Costs Materials Completed and transferred out: Work in process, beginning 117,532 $ 17,087 Costs added to beginning inventory before normal spoilage 0 88,200 Total from beginning inventory before normal spoilingo d out duri In procent Started and completed before riormal spolago Normal spoilage Total costs of units completed and transferred out Abnormal spoilage Work in process, ending Total costs accounted for Bona in cu Skip ahead Calculator Print Clear all Check answer Now calculate the total production costs and the total costs accounted for Total Direct Conversion Costs Production Costs Materials $ 134,619 $ 117,532 $ 17.087 88.200 o 88.200 Productie Completed and transferred out ng Work in process, beginning Period Costs added to beginning inventory before normal spolago Total from beginning inventory before normal spolage red out dur Started and completed before normal spolage in proces Normal spoilage led Total costs of units completed and transferred out Abnormal spallage Work in process, ending 222819 308,400 126390 72,000 234.400 96,690 29,700 656,809 112,602 170,370 938,5815 86,142 158.220 6929845 26.450 12.150 245,597 Total costs accounted for done incu Calculator Print Close this Etext pages Get more help MacBook Air 20 GO 24 F