Berikut ini adalah pertanyaan dari mkelli053 pada mata pelajaran Akuntansi untuk jenjang Sekolah Menengah Atas
crust is made, the sauce, cheese, and toppings are added at the end of the process. Conversion
costs are added evenly. Data for the assembly department includes:
Beginning WIP inventory
Units started
Units completed transferred to freezing
Ending WP (70% through assembly)
Crust ingredients added
Cheese added
Sauce and toppings added
Direct labor
Manufacturing overhead
0 units
22,000 units
19,800 units
2,200 units
$31.000
$16.000
$8.000
$22.216
$5.486
Calculate:
The cost per equivalent unit for crust ingredients
b The cost per equivalent unit for cheese, sauce, and toppings
The cost per equivalent unit for conversion costs
Jawaban dan Penjelasan
Berikut ini adalah pilihan jawaban terbaik dari pertanyaan diatas.
Jawaban:
Answer:
$1.20 per unit
Explanation:
Given that,
Missing data table is attached with the answer.
Equivalent units for Conversion costs:
= Units completed + Ending work in process
= 22,500 units + (65% × 3,500 units)
= 22,500 units + 2,275 units
= 24,775 units
Total conversion costs:
= Direct labor + Manufacturing Overhead
= $24,000 + $5,730
= $29,730
Cost per equivalent unit for conversion costs:
= Total conversion costs ÷ Equivalent units for Conversion costs
= $29,730 ÷ 24,775 units
= $1.20
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Last Update: Thu, 26 Aug 21