21. The Paul Manufacturing Company uses the process cost system
and the average cost method. The following production
data are for the month of April, 2016.
Production Costs
Work in process, beginning of month:
Materials
$ 4,350
Labor
3,200
Factory overhead
1,902
$ 9,452
Costs incurred during month:
Materials
$43,200
Labor
32,304
Factory overhead
19,020
94,524
Total
$103,976
Production Report
Units
In process, beginning of month
500
Finished and transferred during month
11,900
Work in process, end of month
1,200
Stage...