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 5% of the good units. Data for December 2017 are as follows:
| WIP, beginning inventory 12/1/2017 | 22,300 units |
Direct materials (100% complete)
Conversion costs (70% complete)
| Started during December | 76,400 units |
| Completed and transferred out 12/31/2017 | 72,900 units |
| WIP, ending inventory 12/31/2017 | 19,000 units |
Direct materials (100% complete)
Conversion costs (60% complete)
Costs for December:
WIP, beginning Inventory:
| Direct materials added | 224,400 |
| Conversion costs added | 299,000 |
What cost is allocated to abnormal spoilage using the weighted-average process-costing method? (Round any cost per unit calculations to the nearest cent.)
◦ $ 0
◦ $28,150
◦ $25,177
◦ $77,200
When working with the patient with impaired hearing, the interpreter needs to direct questions to th
Concept map
Commensal Bacteria in the Human Small Intestine
Small Town USA: Struggling to Survive
Inflammation of the oropharynx and petechiae (small red spots) on the soft palate caused by strep ...
Anatomy of the Small Intestine