The Assembly Department of Watts Speakers Began April with 12,000

question 81

Essay

The Assembly Department of Watts Speakers began April with 12,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $57,402 consisted of $25,056 of direct materials and $32,346 of conversion costs. During the month, production that cost $230,000 (direct materials,$92,000, and conversion costs, $138,000) was started on 38,000 units. Watts completed and transferred to the Testing Department a total of 43,000 units. The ending work in process inventory was 60% complete as to direct materials and 85% complete as to conversion costs. Zoom Auto Parts uses the weighted-average method for process costing.
Required:
A. Compute the equivalent units for direct materials and conversion costs.
B. Compute the cost per equivalent unit.

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Definitions:

Tender

Showing gentleness, kindness, and affection; soft or delicate in substance.

Soothing Care

Providing comfort and reassurance through gentle actions and compassion, often to calm or pacify.

Ignore

To deliberately pay no attention or give no response to something or someone.

Spoiling

Overindulgence or excessive leniency in treating a person, typically a child, often resulting in a lack of discipline or self-control in the individual being spoiled.