Department S had no work in process at the beginning of the period. It added 11,400...

Department S had no work in process at the beginning of the period. It added 11,400 units of direct materials during the period at a cost of $79,800; 8,550 units were completed during the period; and 2,850 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $52,000 and factory overhead was $8,600. The total cost of units completed during the period was

Expert Solution

Direct labor + factory overhead = Conversion cost

Calculation of equivalent units :

	Materials		Conversion cost
	Calculation	Equivalent units	Calculation	Equivalent units
Units started and completed * 100%	8550*100%	8550	8550*100%	8550
(+) Ending inventory units * %completion	2850*100%	2850	2850*40%	1140
Total equivalent units		11400		9690

Calculation of cost per equivalent units :

	Materials	Conversion cost
Cost incurred during the period	79800	60600 [ i.e. 52000 + 8600 ]
(/) Equivalent units	11400	9690
Cost per equivalent units	7	6.25

Total cost of units completed during the period = Units completed * ( Materials cost per equivalent unit + Conversion cost per equivalent unit ) = 8550 * (7 + 6.25) = 113,287.50

As the information regarding rounding off is not given the calculations are rounded off to 2 decimal places

If you have any doubts then please ask in the comments section.

ekkarill92 answered 10 months ago

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