Managerial Accounting: P4-7 Pet Products manufactures dry dog food

Managerial Accounting 
P4-7 Elements of the Departmental Production Report 
Pet Products manufactures dry dog food. The following information pertains to the months of February: 
Beginning work in process 5,000 pounds 
Started into production 6,000 pounds 
Completed 4,000 
Ending work in process 7,000 (60% completed as to materials, 40% complete as to conversion costs) 

Costs in beginning work in process: 
Direct material 10,000 
Conversion costs 2,460 

Costs incurred during February: 
Direct materials 5,990 
Conversion costs 4,000 
Pet products uses costing system to value its inventories. 

A. Compute the cost per equivalent unit for materials. 
B. Compute the cost per equivalent unit for conversion. 
C. Compute the value of ending WIP. 
D. Compute the value of the units completed.
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