Cara,Incmanufactures a Product That Passes Through Two Processes: Mixing and Packaging.All

question 70

Essay

Cara,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 April follows:
During April,90,000 units were completed and transferred to packaging.
The following costs were incurred by the mixing department during April:
Work in process, April 1
$\begin{array}{lr}\text { Units }(60 \% \text { complete) } & 5,000 \\\text { Direct materials } & \$ 40,000 \\\text { Direct labour } & \$ 50,000 \\\text { Overhead } & \$ 5,000\end{array}$ At April 30,15,000 units that were 20% complete remained in the mixing department.
Use the weighted average method and round unit costs to two decimal places.
Required:
$\begin{array}{lr}\text { Direct materials } & \$ 280,000 \\\text { Direct labour } & 190,000 \\\text { Overhead } & 75,000\end{array}$ A. Determine equivalent units of production for April.
B. Determine April's total costs to account for.
C. Determine total cost per equivalent unit of production.
D. Determine the cost of goods transferred to the packaging department.
E. Determine the cost of April's ending work in process for the mixing department.

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Definitions:

Earnings Differentials

The variations in pay that result from differences in occupation, education, experience, gender, or other factors among workers.

Locational Characteristics

Refers to the attributes, features or factors of a place that affect its appeal to individuals, businesses, or investors.

Corrected Earnings

Adjusted financial figures that account for errors, unusual occurrences, or non-recurring events to provide a clearer picture of a company's performance.

Employment Discrimination

Unfair treatment of employees or job applicants based on race, gender, age, religion, nationality, physical disabilities, or sexual orientation, rather than on their qualifications or performance.