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The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,000 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.
Assembly Department Units Percent of Direct
Materials Added		 Percent of
Conversion Added
Beginning work in process 2,000 60 % 40 %
Units transferred out 9,000 100 % 100 %
Ending work in process 3,000 80 % 30 %
Beginning work in process inventory—Assembly dept $ 1,581 (includes $996 for direct materials and $585 for conversion)
Costs added during the month:
Direct materials $ 10,404
Conversion $ 12,285
Required:

Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the FIFO method.

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Beverley Smith
Beverley SmithLv2
28 Sep 2019

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Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost​ categories, direct materials, and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted−average costing.

Data for the Assembly Department for June 2017 are​:      

Work in​ process, beginning inventory 380 units           
Direct materials​ (100% complete)           
Conversion costs ​(60​% ​complete)      
Units started during June 950 units      
Work in​ process, ending​ inventory: 150 units           
Direct materials​ (100% complete)           
Conversion costs ​(80​% ​complete)

Costs for June 2017​:      
Work in​ process, beginning​ inventory:           
Direct materials $91,000           
Conversion costs $137,500      
Direct materials cost added during June $604,000      
Conversion costs added during June $401,000

What are the equivalent units for direct materials and conversion​ costs, respectively, for​ June? (Round final answers to the nearest​ unit.)

Please only answer if you're 100% on the answer and can fully complete. Thank you.

USE FIRST-IN, FIRST-OUT COSTING

Sulu Company produces its finished product in two processing departments--Assembly and Packaging.

The following information is available for the month of July:

Assembly Department:

The beginning work-in-process inventory was $5,755 ($4,815 direct materials and $940 conversion costs) and consisted of 350 units that were 10% complete as to conversion costs.

During July, an additional 4,500 units were started into production.

A total of 4,650 units were completed and transferred out to the Packaging Department.

The ending work-in-process inventory consisted of 200 units which were 35% complete as to conversion costs.

The following costs were incurred during July: direct materials $73,800; direct labor $86,300; and overhead $40,195.

Direct materials are added at the beginning of the process in the Assembly Department and conversion costs are incurred evenly throughout the production process.

Packaging Department:

The beginning work in process inventory was $29,631 ($18,606 transferred-in costs and $11,025 conversion costs) and consisted of 450 units that were 70% complete as to conversion costs.

During July, a total of 4,800 units were completed and transferred out to Finished Goods Inventory.

The ending work in process inventory consisted of 300 units which were 60% complete as to conversion costs.

The following costs were incurred during July: direct materials $132,480; direct labor $60,000; and overhead costs $105,141.

Direct materials are added at the end of the process in the Packaging Department and conversion costs are incurred evenly throughout the production process.

REQUIRED:

A. Prepare a production report for July for the Assembly Department.

B. Give the general journal entry to record the transfer of the completed units from the Assembly Department to the Packaging Department for July.

C. Prepare a production report for July for the Packaging Department.

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