题目内容
Lucas Corporation uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in the Forming Department, which is the first of two stages in its production process. Information concerning operations in the Forming Department in October follows: Units Materials Cost Work in process on October 1.................................................................... 6,000 $3,000 Units started during October...................................................................... 50,000 $25,560 Units completed and transferred to the next Department during October...... 44,000 What was the materials cost of work in process at October 31?
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Hache Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 17,000 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $7,480. An additional 89,000 units were started into production during the month and 92,000 units were completed in the Welding Department and transferred to the next processing department. There were 14,000 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $202,400 in conversion costs were incurred in the department during the month.The cost per equivalent unit for conversion costs for the month is closest to:
In a process costing system, costs are traced directly to jobs.
When materials are purchased in a process costing system, a work in process account is debited with the cost of the materials.
In a process costing system, overhead is allocated to departments after being applied to units of product.
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