assembly department\nbeginning work in process inventory 3,200 75% 25%\nunits started this period…

assembly department\nbeginning work in process inventory 3,200 75% 25%\nunits started this period 12,300\nunits completed and transferred out 10,200\nending work in process inventory 5,300 90% 40%\ncost of beginning work in process\ndirect materials $1,143\nconversion 624 $1,767\ncosts added this month\ndirect materials 13,827\nconversion 17,856 31,683\nqs 16 - 11 (algo) weighted average: cost per eup lo p1\ncalculate the assembly departments cost per equivalent unit of production for materials and for conversion for november. use the weighted - average method.\ncost per equivalent unit of production (eup) direct materials conversion\ntotal costs\n÷ equivalent units of production\ncost per equivalent unit of production

assembly department\nbeginning work in process inventory 3,200 75% 25%\nunits started this period 12,300\nunits completed and transferred out 10,200\nending work in process inventory 5,300 90% 40%\ncost of beginning work in process\ndirect materials $1,143\nconversion 624 $1,767\ncosts added this month\ndirect materials 13,827\nconversion 17,856 31,683\nqs 16 - 11 (algo) weighted average: cost per eup lo p1\ncalculate the assembly departments cost per equivalent unit of production for materials and for conversion for november. use the weighted - average method.\ncost per equivalent unit of production (eup) direct materials conversion\ntotal costs\n÷ equivalent units of production\ncost per equivalent unit of production

Answer

Explanation:

Step1: Calculate equivalent units of production for materials

Equivalent units for materials = Units completed and transferred out + (Ending work - in - process units × % of materials completion) = 10200+(5300×0.9) = 10200 + 4770 = 14970

Step2: Calculate equivalent units of production for conversion

Equivalent units for conversion = Units completed and transferred out + (Ending work - in - process units × % of conversion completion) = 10200+(5300×0.4) = 10200 + 2120 = 12320

Step3: Calculate total costs for materials

Total materials cost = Cost of beginning work - in - process materials+Costs added this month for materials = 1143+13827 = 14970

Step4: Calculate total costs for conversion

Total conversion cost = Cost of beginning work - in - process conversion+Costs added this month for conversion = 624 + 17856 = 18480

Step5: Calculate cost per equivalent unit for materials

Cost per equivalent unit for materials = $\frac{Total\ materials\ cost}{Equivalent\ units\ for\ materials}$ = $\frac{14970}{14970}$ = 1

Step6: Calculate cost per equivalent unit for conversion

Cost per equivalent unit for conversion = $\frac{Total\ conversion\ cost}{Equivalent\ units\ for\ conversion}$ = $\frac{18480}{12320}$ = 1.5

Answer:

Cost per Equivalent Unit of Production (EUP) Direct Materials Conversion
Total costs $14970$ $18480$
+ Equivalent units of production $14970$ $12320$
Cost per equivalent unit of production $1$ $1.5$