York,Inc,manufactures a Product That Passes Through Two Processes: Mixing and Packaging.All

question 113

Essay

York,Inc.,manufactures a product that passes through two processes: Mixing and Packaging.All manufacturing costs are added uniformly in the Mixing Department.Information for the Mixing Department for December follows:
$$\begin{array} { l r } \text { Work in process, December } 1 : \\\text { Units (30\% complete) } & 7,500 \\\text { Direct materials } & \$ 2,000 \\\text { Direct labour } & \$ 1,500 \\\text { Overhead } & \$ 1,188\end{array}$$ During December,150,000 units were completed and transferred to Packaging.The following costs were incurred by the Mixing Department during December:
$$\begin{array} { l r } \text { Direct materials } & \$ 25,000 \\\text { Direct labaur } & 15,000 \\\text { Overhead } & 6,000\end{array}$$ There were 12,000 units that were 70 percent complete remaining in the Mixing Department at December 30.Use the weighted average method and round unit costs to two decimal places.
a.Determine the equivalent units of production for December.
b.Determine the total costs to account for in December.
c.Determine the total cost per equivalent unit of production.
d.Calculate the cost of goods transferred to the Packaging Department.
e.Calculate the cost of December's ending work in process for the Mixing Department.

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