1. Diston Company uses the weighted average method in its process costing system.

The first processing

department, the Welding Department , started the month with 18,000 units in its beginning work in process
inventory that were 30% complete with respect to conversion costs. The conversion cost in this beginning
work in process inventory was $44,820. An additional 90,000 units were started into production during the
month. There were 21,000 units in the ending work in process inventory of Welding Department that were
10% complete with respect to conversion costs. A total of $677,970 in conversion cost were incurred in the
department during the month.
What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal
places
Solution:
Work in Process, Beginning 18,000
Units started into production/transferred in 90,000
Units completed and transferred out ?
Work in Process, End 21,000

Units completed and transferred out:

Work in Process, Beginning 18,000
Add: Units started into production 90,000
108,000
Less: Work in Process, End 21,000
Units completed and transferred out 87,000
Work in Process, End
Conversion: 21,000 units x 10% 2100
Equivalent units of production (Conversion) 89,100

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Cost per equivalent unit = ����������� ����� �� ����������

Conversion
Cost to be accounted for
Work in process, Beginning 44,820
Cost added to prduction/assembly 677,970
Total Cost 722,790
Divide: Equivalent units of production (EUP) 89,100
Cost per equivalent unit 8.112

2. Loll Company uses the weighted-average method in its processing costing system. Operating data for the
first procesiing department for the month of June appear.
CC %
Units
Completion
Beg WiP 11,000 50%
Started in June 98,000
End WiP 21,000 80%
According to the company's records. The conversion cost in beginning work in process inventory was
$46,915 at the beginning of June. Additional conversion costs of $825,183 were incurred in the department
during the month.
What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal
places.)
Solution:
Work in Process, Beginning 11,000
Units started into production/transferred in 98,000
Units completed and transferred out ?
Work in Process, End 21,000

Units completed and transferred out:

Work in Process, Beginning 11,000
Add: Units started into production 98,000
109,000
Less: Work in Process, End 21,000
Units completed and transferred out 88,000
Work in Process, End
Conversion: 21,000 units x 80% 16,800
Equivalent units of production (Conversion) 104,800

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Conversion
Cost to be accounted for
Work in process, Beginning 46,915
Cost added to prduction/assembly 825,183
Total Cost 872,098
Divide: Equivalent units of production (EUP) 104,800
Cost per equivalent unit 8.322

3. The following information pertains to Yap Company's Grinding Department for the month of April:

Units Material Cost

Beg WiP 15,000 5,500
Started in April 40,000 18,000
Units completed and transferred out 42,500
End WiP 12,500
All the materials are added at the beginning of the process. Using the weighted-average method, the cost
per equivalent unit for materials is closest to:
Solution:
Work in Process, Beginning 15,000
Units started into production/transferred in 40,000
Units completed and transferred out 42,500
Work in Process, End 12,500

Units completed and transferred out 42,500

Work in Process, End
Conversion: 12,500 units x 100% 12,500
Equivalent units of production (Conversion) 55,000

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Cost per equivalent unit = ����������� ����� �� ����������

Materials
Cost to be accounted for
Work in process, Beginning 5,500
Cost added to prduction/assembly 18,000
Total Cost 23,500
Divide: Equivalent units of production (EUP) 55,000
Cost per equivalent unit 0.43

4. Hardouin Company uses the weighted-average method in its process costing system. The first processing
department, the Welding Department, started the month with 22,000 units in its beginning work in process
inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning
work in process inventory was $23,320. An additional 97,000 units were started into production during the
month and 101,000 units were completed in the Welding Department and transferred to the next
processing department. There were 18,000 units in the ending work in process inventory of the Welding
Department that were 40% complete with respect to conversion costs. A total of $529,380 in conversion
costs were incurred in the department during the month.

What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal
places.)
Solution:
Work in Process, Beginning 22,000
Units started into production/transferred in 97,000
Units completed and transferred out 101,000
Work in Process, End 18,000

Units completed and transferred out 101,000

Work in Process, End
Conversion: 18,000 units x 40% 7,200
Equivalent units of production (Conversion) 108,200

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 Conversion
Cost to be accounted for
Work in process, Beginning 23,320
Cost added to prduction/assembly 529,380
Total Cost 552,700
Divide: Equivalent units of production (EUP) 108,200
Cost per equivalent unit 5.108

5. Scheney Company uses the weighted-average method in its process costing system. The company's work
in process inventory on March 31 consisted of 20,000 units. The units in the ending work in process
inventory were 100% complete with respect to materials and 70% complete with respect to labor and
overhead. If the cost per equivalent unit for March was $2.50 for materials and $4.75 for labor and
overhead, the total cost in the March 31 work in process inventory was:
Work in Process, End
Materials: 20,000 units x 100% 20,000
Conversion: 20,000 units x 70% 14,000
Cost per
Cost of Ending
Equivalent units of production Equivalent
WIP
Unit
Materials: 20,000 2.50 50,000
Conversion: 14,000 4.75 66,500
Total Cost of Ending WIP 116,500

6. Sanchez Corporation uses the weighted-average method in its process costing system. The Fitting
Department is the second department in its production process. The data below summarize the
department's operations in March.
CC %
Units
Completion
Beg WiP 7,000 60%
Transferred in from the prior dept during March 52,000
End WiP 3,500 80%
The Fitting Department's cost per equivalent unit for conversion cost for March was $8.66
How much conversion cost was assigned to the units transferred out of the Fitting Department during
March?
Solution:
Work in Process, Beginning 7,000
Units started into production/transferred in 52,000
Units completed and transferred out ?
Work in Process, End 3,500

Units completed and transferred out:

Work in Process, Beginning 7,000
Add: Units started into production 52,000
59,000
Less: Work in Process, End 3,500
Units completed and transferred out 55,500
Multiply: Cost per equivalent unit 8.66
Cost of units completed and transferred out
480,630
(conversion cost)

7. The Gasson Company uses the weighted-average method in its process costing system. The company's
ending work in process inventory consists of 10,000 units, 100% complete with respect to materials and
70% complete with respect to labor and overhead. If the costs per equivalent unit are $4.50 for the
materials and $2.00 for labor and overhead, the balance of the ending work in process inventory account
would be:

Cost per
Cost of Ending
Equivalent units of production Equivalent
WIP
Unit
Materials: 10,000 x 100% 10,000 4.50 45,000
Conversion: 10,000 x 70% 7,000 2.00 14,000
Total Cost of Ending WIP 59,000

Jumper Company uses the weighted-average method in its process costing system. The following data
pertain to operations in the first processing department for a recent month:
Work in Process, Beginning
Units in process 400
Percent complete with respect to materials 75%
Percent complete with respect to conversion 50%
Costs in the beginning inventory:
Material cost $1,800
Conversion cost $3,300
Units started into production during the month 15,000
Units completed/transferred out during the
14,400
month
Costs added to production during the month:
Material cost $97,000
Conversion cost $215,000
Work in Process, End
Units in process ?
Percent complete with respect to materials 80%
Percent complete with respect to conversion 40%
8. How many units were in the ending work in process inventory?
Solution:
Work in Process, Beginning 400
Units started into production/transferred in 15,000
Units completed and transferred out 14,400
Work in Process, End 1,000

9. How much cost, in total, was transferred to the next department during the month?
Solution:
Materials Conversion
Units completed and transferred out 14,400 14,400
Work in Process, End
Materials: 1,000 x 80% 800
Conversion: 1,000 units x 40% 400
Equivalent units of production (Conversion) 15,200 14,800

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Materials Conversion
Cost to be accounted for
Work in process, Beginning 1,800 3,300
Cost added to prduction/assembly 97,000 215,000
Total Cost 98,800 218,300
Divide: Equivalent units of production (EUP) 15,200 14,800
Cost per equivalent unit 6.50 14.75
Total cost of
Materials Conversion
units
Units completed and transferred out 14,400 14,400
Cost per equivalent unit 6.50 14.75
Cost of units completed and transferred out 93,600 212,400 306,000

10. Atwich Corporation uses the weighted-average method in its process costing system. This month, the
beginning inventory in the first processing department consisted of 600 units. The costs and percentage
completion of these units in beginning inventory were:
Cost % Completion
Material cost 10,700 70%
Conversion cost 13,900 50%

A total of 5,100 units were started and 4,400 units were transferred to the second processing department
during the month. The following costs were incurred in the first processing department during the month:

Material cost 103,700

Conversion cost 180,900
The ending inventory was 75% complete with respect to materials and 10% complete with respect to
conversion costs.
Note: Your answers may differ from those offered below due to rounding error. In all cases, select the
answer that is the closest to the answer you computed. To reduce rounding error, carry out all
computations to at least three decimal places.

What are the equivalent units for conversion costs for the month in the first processing department?

Solution:
Work in Process, Beginning 600
Units started into production/transferred in 5,100
Units completed and transferred out 4,400
Work in Process, End 1,300

Units completed and transferred out 4,400

Work in Process, End
Conversion: 1,300 units x 10% 130
Equivalent units of production (Conversion) 4,530

The cost per equivalent unit for materials for the month in the first processing department is closest to:
Solution:
Work in Process, Beginning 600
Units started into production/transferred in 5,100
Units completed and transferred out 4,400
Work in Process, End 1,300

Units completed and transferred out 4,400

Work in Process, End
Conversion: 1,300 units x 75% 975
Equivalent units of production (Materials) 5,375
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Materials
Cost to be accounted for
Work in process, Beginning 10,700
Cost added to prduction/assembly 103,700
Total Cost 114,400
Divide: Equivalent units of production (EUP) 5,375
Cost per equivalent unit 21.28

11. Duhamel Corporation uses the weighted-average method in its process costing system. This month, the
beginning inventory in the first processing department consisted of 600 units. The costs and percentage
completion of these units in beginning inventory were:

Cost % Completion
Material cost 8,900 50%
Conversion cost 2,900 10%

A total of 7,800 units were started and 7,000 units were transferred to the second processing department
during the month. The following costs were incurred in the first processing department during the month:

Material cost 200,000

Conversion cost 322,900

The ending inventory was 55% complete with respect to materials and 50% complete with respect to
conversion costs.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the
answer that is the closest to the answer you computed. To reduce rounding error, carry out all
computations to at least three decimal places.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

Solution:
Work in Process, Beginning 600
Units started into production/transferred in 7,800
Units completed and transferred out 7,000
Work in Process, End 1,400

Units completed and transferred out 7,000

Work in Process, End
Conversion: 1,400 units x 55% 770
Equivalent units of production (Materials) 7,770
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Materials
Cost to be accounted for
Work in process, Beginning 8,900
Cost added to prduction/assembly 200,000
Total Cost 208,900
Divide: Equivalent units of production (EUP) 7,770
Cost per equivalent unit 26.89