Question :
124. The cost of direct materials transferred into the Bottling Department : 1233781
124. The cost of direct materials transferred into the Bottling Department of the Desert Springs Water Company is $27,225. The conversion cost for the period in the Bottling Department is $7,596. The total equivalent units for direct materials and conversion are 60,500 and 63,300 respectively. Determine the direct materials and conversion cost per equivalent unit.
125. The cost of direct materials transferred into the Bottling Department of the Desert Springs Water Company is $28,072. The conversion cost for the period in the Bottling Department is $10,275. The total equivalent units for direct materials and conversion are 63,800 and 68,500 respectively. Determine the direct materials and conversion cost per equivalent unit.
126. The cost per equivalent units of direct materials and conversion in the Bottling Department of Desert Springs Water Company is $.45 and $.12, respectively. The equivalent units to be assigned costs are as follows.
Direct Materials
Conversion
Inventory in process, beginning of period
0
3,500
Started and completed during the period
57,000
57,000
Transferred out of Bottling (completed)
57,000
60,500
Inventory in process, end of period
3,500
1,800
Total units to be assigned costs
60,500
62,300
The beginning work in process inventory had a cost of $2,200. Determine the cost of completed and transferred out production, and the ending work in process inventory.
127. The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Tap Company is $.47 and $.15, respectively. The equivalent units to be assigned costs are as follows.
Direct Materials
Conversion
Inventory in process, beginning of period
0
3,000
Started and completed during the period
52,000
52,000
Transferred out of Bottling (completed)
52,000
55,000
Inventory in process, end of period
3,500
2,100
Total units to be assigned costs
55,500
57,100
The beginning work in process inventory had a cost of $3,500. Determine the cost of completed and transferred out production, and the ending work in process inventory.
128. The cost of materials transferred into the Bottling Department of Desert Springs Water Company is $28,400, with $22,000 from the Purifying Department, plus additional $6,400 from the materials storeroom. The conversion cost for the period in the Bottling Department is $8,750 ($3,750 factory applied and $5,000 direct labor.) The total costs transferred to finished goods for the period was $31,980. The Bottling Department had a beginning inventory of $1,860.
(a)
Journalize (1) the cost of transferred-in materials (2) conversion costs, and (3) the cost of transferred out to finished goods.
(b)
Determine the balance of Work in Process-Bottling at the end of the period.
0
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