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Maria Am Corporation uses a process costing system. The Baking Department is one

ID: 2411995 • Letter: M

Question

Maria Am Corporation uses a process costing system. The Baking Department is one of the processing departments in its strudel manufacturing facility. In June in the Baking Department, the cost of beginning work in process inventory was $3,570, the cost of ending work in process inventory was $2,860, and the cost added to production was $43,120. Required: Prepare a cost reconciliation report for the Baking Department for June

Banking Deparment

Bost Reconciliation

Costs to be accounted for

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Total costs to be accounted for

Costs accounted for as follows

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Total cost accounted for

Explanation / Answer

Baking Department

Cost Reconciliation

Costs to be accounted for: Cost of beginning work in process inventory $3,570 Costs added to production during the period $43,120 Total cost to be accounted for $46,690 Costs accounted for as follows: Cost of ending work in process inventory $2,860 Cost of units completed and transferred out $43,830 Total cost accounted for $46,690