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X] 6. .5. Process Costing using the Weighted-Average Method-Excel ? Gipbourd 5 Font r. styies A1 fx Hayword, Inc. uses weighted-average costing and has two departments-mixing 1 Hayword, Inc, uses weighted-average costing and has two departments - mixing and packaging. 2 The following information relates to work in the mixing department for the month of July: Work in process, July 1 : \begin{tabular}{|l|l|l|} \hline 5 & Units in process & 300 \\ \hline 6 & Percent completed with respect to materials & 60% \\ 77 & Percent completed with respect to conversion & 40% \\ \hline 8 & Cost in the beginning inventory: & \\ 9 & Materials cost & $10,500 \\ \hline 10 & Conversion cost & $6,750 \\ \hline 11 & Units started into production during the period & 6,200 \end{tabular} 12 Costs added to production during the period: \begin{tabular}{|l|r|r|} \hline 13 & Materials cost & $330,912 \\ \hline 14 & Conversion cost & $406,408 \\ \hline 15 & Work in process, july 31: & \\ 16 & Units in process & 450 \\ \hline 17 & Percent completed with respect to materials & 40% \\ \hline 18 & Percent completed with respect to conversion & 30% \\ \hline \end{tabular} Use the data to answer the following. 1. Compute equivalent units, Mixing Department Equivalent Units of Production Mixing Department Equivalent Units of Production Materials Conversion Units transferred to the next department Ending work in process: Materials Conversion Equivalent units of production 2. Compute cost per equivalent unit. Mixing Department Cost per Equivalent Unit Materials Conversion Cost of beginning work in process 37 Cost added during the period 35 Total cost 39 Equivalent units of production 40 Cost per equivalent unit 3. Assign costs. Mixing Department. 44 Costs of Ending Work in Process inventory and the Units Transferred Out Materials conversion Total X B ..3.= Process Costing using the Weighted-Average Method - Excel Paste B IU. Alignment Number Conditional Format as Cell Cells Editing Formatting "Table" Styles " Cipoourd is Font A1 x ff Hayword, Inc. uses weighted-average costing and has two departments - mixing A B. c D E 42. 3. Assign costs. 43 Mixing Department 44 Costs of Ending Work in Process Inventory and the Units Transferred Out 46 Ending work in process inventory: Materials Conversion Total Equivalent units of production cost per equivalent unit. Cost of ending work in process inventory Units completed and transferred out: Units transferted to the next department cost per equivalent unit cost of units transferred out 4. Prepare reconciliation. Mixing Department. Cost Reconcliation costs to be accounted for: 60 Cost of beginning work in process inventory 61 Costs added to production during the period. 62. Total cost to be accounted for 63 Costs accounted for as follows: 54 Cost of ending workin process inventory 65 Cost of units transferred out Paste * B I U. BE - B. A. Alignment Number Conditional Format as Cell Oipocent is fort A1 fx Hayword, Inc, uses weighted-average costing and has two departments - mixing v A 90 Cost of ending work in process inventory 1 Units completed and transferred out: 2 Units transferred to the next department 53 Cost per equivalent unit 34. cost of units transferred out 55 4. Prepare reconciliation. Mixing Department Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for 63 Costs accounted for as follows: 64 Cost of ending work in process inventory 65. Cost of units translerred out 66 Total cost accounted for