Your manufacturing facility produces three styles of coffeetables for its customers. All three of the tables use the sameBaltic birch plywood oval and then are treated differently tocreate the final products. The Waltons model has a natural woodfinish and wooden legs. The jetsons model has aluminum sheetlaminated to the wood base and aluminum legs. The Miami vice modelhas hot pink finish applied and black iron legs. The plywood ovalsare manufactured in a process environment. Then, they aretransferred to the next department where they undergotransformation into the finished products. The second department isa job-order cost environment.

Using the data on this page, prepare the process cost summary onthe blank form provided. Then, using your answer from the processcost summary and other information provided, complete the job-ordercost report by computing manufacturing cost per unit for each ofthe three models. Please not that the job order cost report is notcomplete – you’ll need to add some lines to arrive at your finalmanufacturing costs per unit.

Raw materials Factory overhead

Beginning RM Inventory 16,960 Indirect materials used174,300

Rm Purchases (on credit) 452,100 Indirect labor used95,700

Direct material used 247,620 other overhead costs186,550

Indirect materials used 174,400 Total overhead incurred456,550

Ending RM Inventory47,040                                              

Factory Payroll Factory overhead (Applied at180%DL467,730)

Direct Labor used 259,850 Direct Labor used259,850

Indirect Labor used 95,700 overhead applied467,730

Total payroll 355,550 total conversion727,580

Units Costs

Beginning WIP 5,200 Beginning WIP- DM 12900

Started into production 20,300 Beginning WIP conversion27,100

Ending WIP 4,500 Total 40,000

Ending WIP DM added-247,620

90 percent complete with respect to direct Conversionadded- 727,580

Materials Total costs- 1,015,200

40 percent complete with respect to

conversion