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In April,the Assembly Department's Beginning Work in Process Was 10,000

Question 141

Essay

In April,the Assembly Department's beginning work in process was 10,000 units.During the month,40,000 units were transferred to the Finishing Department.The Assembly Department had 20,000 units that were 60% complete in its ending work in process.The Finishing Department had zero beginning inventory in April.The Assembly Department's total product costs for April were $260,000.
Required:
(A)Calculate the number of equivalent units for the Assembly Department using the weighted average method.
(B)Calculate the cost per equivalent unit.
(C)Determine the cost of the goods transferred to the Finishing Department.
(D)Determine the cost of the Assembly Department's ending work in process.

Correct Answer:

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(A)40,000 + (20,000 × 60%)= 52,000 equiv...

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