please answer these question
Brady Products manufactures a silicone paste wax that goes through three processing departments—Cracking, Blending, and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows:
Work in Process—Cracking Department Inventory, May 1 (38,200 kilograms,
conversion 4/5 complete)96,264 Completed and transferred to
Blending ( ? kilograms)
? May costs added:
Raw materials (353,000 kilograms)669,752 Conversion costs312,784
Inventory, May 31 (54,000 kilograms,
conversion 2/3 complete) ?
The May 1 work in process inventory consists of $65,704 in materials cost and $30,560 in conversion cost. The company uses the weighted-average method.
Required:1.Determine the equivalent units of production for May.
2.Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.)
3.Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.)
4.Not available in Connect.
- Attachment 1
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- Attachment 3
Case 6-1? Effect of Incorrect Costing across Departments-Welghted-Average Method [L02. L03. L04. L05] Tavia Limited manufactures a plastic gasket that is used in automobile engines. The gaskets go throughthree processing departments: Mixing, Forming, and Stamping. The companfs accountant Who is veryinexperienced} has prepared a summary of production and costs for the Forming Department for October.as follows: Work In process iwentonr, Ddober 1 {51.3110 units; materials 100% complete: conversion Wt!- complete} 3 35335“Costs transferred in fi'om the Mining Department 132,210Material added duritg October [added when processing is 511% complete in the Forming Department} 33,215Conversion costs added during [kicker 131,412Total departmental casts $383,632 Forming Department costs assigned to:Unite completed and transferred to the Stamping Department [110.000 units at $3.4BFEE each} $383,632Work In process iwentcnr, Dubber 31 {EMILIO units. conversion 24'5 complete} D Total departmental costs assigned $333,632 ”Cms'nts of cost transferred in, $13.95]; materials cost, $4.185: and comersicn costs, 513.600. Atter mulling over the data above, Tavia‘s president commented. 'I can't understand artist‘s happeninghere. Despite a concentrated etTort at cost reduction. our unit cost actualy went up it the FormingDepartment last month. With that kind ofperformance. year-end bonuses are out otthe question forthepeople in that departrnent.’ The companyr uses the weighted-average method In its process costing. Regen-ed:1. Calculate the folbwing by preparing a report for the Forming Department for October. [Round Cost: perequivalent unll: answers to 2 decimal places: Eumnmmm ---— sewn-em -__ Cost ofending work In process inventoryCost ofunits convicted and transferred out
