During December, the production department of a process operations system completed and...
Question:
During December, the production department of a process operations system completed and transferred to finished goods a total of 65,000 units of product. At the end of March, 15,000 additional units were in process in the production department and were 80% complete with respect to materials. The beginning inventory included a materials cost of $57,500 and the production department incurred a direct materials cost of $183,000 during December.
Compute the direct materials cost per equivalent unit for the department using the weighted-average method.
A. $3.70
B. $2.38
C. $2.82
D. $3.12
E. $4.79
Weighted average method
When calculating delivery costs or inventory valuation, the weighted average approach allows for the acceptance of inventory with a variety of unit counts while still allowing for a computation to be made by comparing quantity to unit pricing.
Answer and Explanation: 1
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View this answerThe correct answer is option (d).
Calculation of total units produced:
| Particulars | Units |
| Total finished goods | 65,000 |
| Add: Additional complete units... |
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Standard Cost vs. Job Order Cost Overhead & Volume Variance
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Standard cost is a formula that adds up all manufacturing costs and is used to estimate the overall cost. In this lesson you will learn about different kinds of variances and how they relate to standard costs.
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