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Please help I am not sure how to do this problem at all I am new to the chegg st

ID: 2502767 • Letter: P

Question

Please help I am not sure how to do this problem at all I am new to the chegg study.



Wilmington Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and Filling departments, emerging as finished chemicals.

The balance in the account Work in ProcessFilling was as follows on December 1, 2014:

The following costs were charged to Work in ProcessFilling during December:

During December, 24,300 units of specialty chemicals were completed. Work in ProcessFilling Department on December 31 was 2,100 units, 10% completed.


1. Prepare a cost of production report for the Filling Department for December. If an amount is zero, enter "0". If required, round your cost per equivalent unit answers to two decimal places.


I am stuck figuring out started and completed, transferred to finished goods in december, inventory in process dec 31 for both direct materials and conversion.


Please show me step by step how you solved each part. Thank you.


Work in ProcessFilling Department (1,900 units, 40% completed): Direct materials (1,900 x $11.80) $22,420 Conversion (1,900 x 40% x $7.60) 5,776 $28,196

Explanation / Answer

PARTICULARS

INPUT

OUTPUT

MATERIALS

%

COVERSION COST [DL +OH]

%

OPENING WIP

1900

UNITS STARTED

24500

LESS:-CLOSING WIP

(2100)

UNITS COMPLETD

24300

OPENING WIP COMPLETED

1900

1900*0%

=0

0%

1900*60%

= 1140

60%

UNITS STARTED & COMPLETED

(24300-1900)

= 22400

22400*100%

= 22400

100%

22400*100%

=22400

100%

CLOSING WIP

2100

2100*100%

= 2100

100%

2100*10%

=210

10%

TOTAL EQUIVALENT UNITS

24500

23750

COST

281750

(96900+93100)

= 190000

COST PER EQUIVALENT UNIT

281750/24500

= 11.5 P.U.

190000/23750

= 8 P.U.

PARTICULARS

INPUT

OUTPUT

MATERIALS

%

COVERSION COST [DL +OH]

%

OPENING WIP

1900

UNITS STARTED

24500

LESS:-CLOSING WIP

(2100)

UNITS COMPLETD

24300

OPENING WIP COMPLETED

1900

1900*0%

=0

0%

1900*60%

= 1140

60%

UNITS STARTED & COMPLETED

(24300-1900)

= 22400

22400*100%

= 22400

100%

22400*100%

=22400

100%

CLOSING WIP

2100

2100*100%

= 2100

100%

2100*10%

=210

10%

TOTAL EQUIVALENT UNITS

24500

23750

COST

281750

(96900+93100)

= 190000

COST PER EQUIVALENT UNIT

281750/24500

= 11.5 P.U.

190000/23750

= 8 P.U.