Bohemian Links Inc. produces sausages in three production departments—Mixing, Ca
ID: 2423095 • Letter: B
Question
Bohemian Links Inc. produces sausages in three production departments—Mixing, Casing and Curing, and Packaging. In the Mixing Department, meats are prepared and ground and then mixed with spices. The spiced meat mixture is then transferred to the Casing and Curing Department, where the mixture is force-fed into casings and then hung and cured in climate-controlled smoking chambers. In the Packaging Department, the cured sausages are sorted, packed, and labeled. The company uses the weighted-average method in its process costing system. Data for April for the Casing and Curing Department follow:
Percent Completed
Mixing cost represents the costs of the spiced meat mixture transferred in from the Mixing Department. The spiced meat mixture is processed in the Casing and Curing Department in batches; each unit in the above table is a batch, and one batch of spiced meat mixture produces a set amount of sausages that are passed on to the Packaging Department. During April, 121 batches (i.e., units) were completed and transferred to the Packaging Department.
Determine the equivalent units of production for April for mixing, materials, and conversion. (Round your answers to 1 decimal place.)
Compute the costs per equivalent unit for April for mixing, materials, and conversion. (Round your intermediate calculation to 1 decimal place and final answers to the nearest whole dollar amount.)
Determine the total cost of ending work in process inventory and the total cost of units transferred to the Packaging Department in April. (Round your intermediate calculation to 1 decimal place and final answers to the nearest whole dollar amount.)
Prepare a cost reconciliation report for the Casing and Curing Department for April. (Round your intermediate calculation to 1 decimal place and final answers to the nearest whole dollar amount.)
References
eBook & Resources
WorksheetDifficulty: Hard
Bohemian Links Inc. produces sausages in three production departments—Mixing, Casing and Curing, and Packaging. In the Mixing Department, meats are prepared and ground and then mixed with spices. The spiced meat mixture is then transferred to the Casing and Curing Department, where the mixture is force-fed into casings and then hung and cured in climate-controlled smoking chambers. In the Packaging Department, the cured sausages are sorted, packed, and labeled. The company uses the weighted-average method in its process costing system. Data for April for the Casing and Curing Department follow:
Explanation / Answer
Mixning Materials Conversion TOTAL completed and transferred 121 121 121 121 Work in process inventory, April 30 8 8 1.6 0.8 the equivalent units of production 129 122.6 121.8 Openning WIP Cost 18864 24 1648 20536 Cost added during April 276546 20573 144512 441631 total Cost 295410 20597 146160 462167 the equivalent units of production 129 122.6 121.8 373.4 costs per equivalent unit 2290 168.00 1200 3658.002 Mixning Materials Conversion Cost Of ending WIP 18320 268.8026 960 19548.8 Cost of units transferred out 277090 20328.2 145200 442618.2 Costs to be accounted for: Cost of beginning work in process 20536 Cost added to production during the period 441631 Total cost to be accounted for 462167 Costs accounted for as follows: Cost of ending work in process inventory 19548.8 Cost of units completed and transferred out 442618.2 Total cost to be accounted for 462167