Weather Instruments assembles products from component parts. It has two departments that process all products. During January, the beginning work in process in the assembly department was half complete as to conversion and complete as to direct materials. The beginning inventory included $12,000 for materials and $4,000 for conversion costs. Overhead is applied at the rate of 50% of direct manufacturing labor costs. Ending work-in-process inventory in the assembly department was 40% complete. All spoilage is considered normal and is detected at the end of the process.
| Beginning work-in-process units | 20,000 | 24,000 |
| Units started this period | 40,000 | ? |
| Units transferred this period | 50,000 | 54,000 |
| Ending work-in-process units | 8,000 | 20,000 |
| Material costs added | $44,000 | $28,000 |
| Direct manufacturing labor | $16,000 | $24,000 |
Required:
Prepare a production cost worksheet using weighted-average for the assembly department>
This graphic illustrates the original systems model of politics advanced by David Easton. Politics
The process of urine formation.
Urological instruments: urethral forceps.
Common Fluoride Products
Sex Hormone Products
The Bergeron Process