Question

Kun pow produces canned chicken a la king. The chicken a la king passes through three​ departments: (1)​ Mixing, (2) Retort​ (sterilization), and​ (3) Packing. In the Mixing​ Department, chicken and cream are added at the beginning of the​ process, the mixture is partly​ cooked, and chopped green peppers and mushrooms are added at the end of the process. Conversion costs are incurred evenly throughout the mixing process.

NovemberNovember

data from the Mixing Department are as​ follows:

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Requirement 1. Fill in the time line for the Mixing Department.

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Data Table

	Gallons			Costs
	Beginning work in process inventory. . . . .	0	gallons	Beginning work in process inventory. . . . .	$0
	Started production. . . . . . . . . . . . . . . . . . . .	14,400	gallons	Costs added during November:
	Completed and transferred out to			Chicken. . . . . . . . . . . . . . . . . . . .	14,520
	Retort in November. . . . . . . . . . . .	13,400	gallons	Cream. . . . . . . . . . . . . . . . . . . . .	4,200
	Ending work in process inventory			Green peppers and mushrooms. . .	6,700
	(60% of the way through the			Direct labor. . . . . . . . . . . . . . . . . . . .	11,400
	mixing process). . . . . . . . . . . . . . . . .	1,000	gallons	Manufacturing overhead. . . . . . . . .	3,020
				Total costs. . . . . . . . . . . . . . . . . . . . . . .	$39,840

Requirement

1.	Fill in the time line for the Mixing Department.
2.	Use the time line to help you summarize the flow of physical units and compute the equivalent units. ​(Hint​: Each direct material added at a different point in the production process requires its own​ equivalent-unit computation.)
3.	Compute the cost per equivalent unit for each cost category.
4.	Compute the total costs of the units​ (gallons):
	a. Completed and transferred out to the Retort Department
	b. In the Mixing​ Department's ending work in process inventory

Answer 1

ans 1 Time line
Cost of Prduction report (weighted avg method)
ProductionDepartment			Equivalent Units
Flow Of Units	Physical Units	Direct Material Chicken and cream	Direct Material-Green peppers and mushroom	Conversion Cost
Units to be accounted for
Beginning work in process inventory	0
Units started this period	14400
Total u nits to be accounted for	14400
Units accounnted for:
Completed and transferred out (b)	13400	13400	13400	13400
Ending work in progress inventory c	1000	1000	0	600
Total units to be accounted for (f)	14400	14400	13400	14000
Flow of Cost
Cost in the begnning work in progress inventory	0	0	0	0
cost added to process	39840	18720	$6,700	$14,420
Total Cost to be accounted for (e)	39840	18720	6700	14420
Cost per equivalent unit (a)		1.30	0.50	1.03
Cost accounted for
Cost assigned to units transferred out (a*b)	37922	17420	6700	13802
Cost in ending work in progress inventory (a*c)	1918	1300	0	618
Total Cost accounted for	39840	18720	6700	14420
ans 2	Direct Material Chicken and cream	Direct Material-Green peppers and mushroom	Conversion Cost
Equivalent units	14400	13400	14000
ans 3
	Direct Material Chicken and cream	Direct Material-Green peppers and mushroom	Conversion Cost
Cost per equivalent unit	1.30	0.50	1.03
ans 4
	Total	Direct Material Chicken and cream	Direct Material-Green peppers and mushroom	Conversion Cost
Cost assigned to units transferred out	37922	17420	6700	13802
Cost in ending work in progress inventory	1918	1300	0	618
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