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This answer results from dividing the total costs of $50,000 by the 10,000 units started and multiplying the result by the 500 equivalent units in conversion costs in ending work-in-process inventory. The total cost allocated to units in ending work-in-process inventory must be calculated separately for direct materials and conversion costs. The cost for direct materials in ending WIP inventory is then added to the conversion costs in ending WIP inventory to find the total cost. Furthermore, the costs should be allocated on the basis of the number of equivalent units of production in direct materials and the number of equivalent units of production in conversion costs, which will usually be different.
This answer results from dividing the total costs of $50,000 by the 10,000 units started and multiplying the result by 4,000 units to represent 2,000 equivalent units in direct materials and 2,000 equivalent units in conversion costs in ending work-in-process inventory. The total cost allocated to units in ending work-in-process inventory must be calculated separately for direct materials and conversion costs. The cost for direct materials in ending WIP inventory is then added to the conversion costs in ending WIP inventory to find the total cost. Furthermore, the costs should be allocated on the basis of the number of equivalent units of production in direct materials and the number of equivalent units of production in conversion costs, which will usually be different. In this case, the number of equivalent units in conversion costs in ending work-in-process inventory is different from the number in direct materials.
This question does not say whether the FIFO or the Weighted Average cost flow assumption is being used, but since there is no beginning work-in-process inventory, it doesn't matter which one is being used. The cost per equivalent unit for each cost element will be the costs added during the month divided by the total equivalent units. In order to answer this question, we need to determine the equivalent units of production for both materials and conversion costs, then calculate the cost per EUP for each, multiply the cost per EUP for each by the number of units of each in ending WIP inventory for the period, and sum the results. There were 10,000 equivalent units of production for materials: the 8,000 bats that were completed plus 100% of the 2,000 bats that had been started but not completed, since the question says that all of the Forming Department's direct materials were placed in process. There were a total of 8,500 equivalent units of production in conversion costs: 8,000 units that were completed plus 25% or 500 of the 2,000 units in ending inventory that were 25% complete as to conversion costs. Here are the EUP: Direct Conversion Materials Costs Units Completed 8,000 8,000 Starting of EWIP 2,000 500 Total EUP 10,000 8,500 The costs per EUP are: Direct Conversion Materials Costs Total costs $33,000 $17,000 Total EUP 10,000 8,500 Cost/EUP $3.30 $2.00 The costs allocated to the units in ending WIP are: Direct materials 2,000 × $3.30 = $6,600 Conversion costs 500 × $2.00 = 1,000 Total costs in ending WIP $7,600
This answer results from dividing the total costs of $50,000 by the 10,000 units started and multiplying the result by the 2,000 physical units in ending work-in-process inventory. The total cost allocated to units in ending work-in-process inventory must be calculated separately for direct materials and conversion costs. The cost for direct materials in ending WIP inventory is then added to the conversion costs in ending WIP inventory to find the total cost. Furthermore, the costs should be allocated on the basis of the number of equivalent units of production in direct materials and the number of equivalent units of production in conversion costs, not on physical units.