6. The Carlberg Company has two manufacturing departments,assembly and painting. The assembly department started...

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Accounting

6. The Carlberg Company has two manufacturing departments,assembly and painting. The assembly department started 10,000 unitsduring November. The following production activity unit and costinformation refers to the assembly department’s November productionactivities. Assembly Department Units Percent of Direct MaterialsAdded Percent of Conversion Added Beginning work in process 2,00060 % 40 % Units transferred out 9,000 100 % 100 % Ending work inprocess 3,000 80 % 30 % Beginning work in processinventory—Assembly dept $ 1,581 (includes $996 for direct materialsand $585 for conversion) Costs added during the month: Directmaterials $ 10,404 Conversion $ 12,285 Required: Prepare theNovember 30 journal entry to record the transfer of units (andcosts) from the assembly department to the painting department. Usethe weighted-average method.

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Solution Computation of Equivalent unit of Production Weighted Average Assembly Department Particulars Physical Units Material Conversion Unit completed Transferred out 9000 9000 9000 Closing WIP 3000 Material 80 2400 Conversion 30 See Answer

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In: Accounting6. The Carlberg Company has two manufacturing departments,assembly and painting. The assembly department started 10,000...6. The Carlberg Company has two manufacturing departments,assembly and painting. The assembly department started 10,000 unitsduring November. The following production activity unit and costinformation refers to the assembly department’s November productionactivities. Assembly Department Units Percent of Direct MaterialsAdded Percent of Conversion Added Beginning work in process 2,00060 % 40 % Units transferred out 9,000 100 % 100 % Ending work inprocess 3,000 80 % 30 % Beginning work in processinventory—Assembly dept $ 1,581 (includes $996 for direct materialsand $585 for conversion) Costs added during the month: Directmaterials $ 10,404 Conversion $ 12,285 Required: Prepare theNovember 30 journal entry to record the transfer of units (andcosts) from the assembly department to the painting department. Usethe weighted-average method.