Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 3% of the good units. Data for December 2017 are as follows:
| WIP, beginning inventory 12/1/2017 | 22,600 units |
Direct materials (100% complete)
Conversion costs (80% complete)
| Started during December | 77,000 units |
| Completed and transferred out 12/31/2017 | 72,900 units |
| WIP, ending inventory 12/31/2017 | 18,600 units |
Direct materials (100% complete)
Conversion costs (65% complete)
Costs for December:
WIP, beginning Inventory:
| Direct materials added | 230,400 |
| Conversion costs added | 290,000 |
Abnormal spoilage totals ________.
◦ 2430 units
◦ 8100 units
◦ 5913 units
◦ 2187 units
Concept of Health by Children
Concept map
miRNA processing
Notice the small motor gear on the left drives a larger plastic gear (black), which then drives ...
Applications and Processing of Ceramics - Glass Forming
Processing, sorting, and transport of proteins synthesized in a human cell