题目内容
A process costing system is employed in those situations where:
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Which of the following types of companies would typically use process costing rather than job-order costing?
Carrington Corporation produces canned vegetable soup. The company uses the weighted-average method in its process costing system. The company sold 300,000 units in January. Data concerning inventories follow: Inventory at January 1: Work in process............................................................................ None Finished goods............................................................................. 75,000 units Inventory at January 31: Work in process (75% complete with respect to conversion costs)... 24,000 units Finished goods................................................................................. 60,000 units What were the equivalent units for conversion costs for January?
Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $16,200. An additional 84,000 units were started into production during the month. There were 17,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $836,880 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:
Paceheco Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the department’s operations in January. Units Percent Complete with Respect to Conversion Beginning work in process inventory................................................ 5,100 70% Transferred in from the prior department during January................... 59,000 Completed and transferred to the next department during January.... 56,800 Ending work in process inventory.................................................... 7,300 40% The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $34,558 and a total of $559,254 in conversion costs were incurred in the department during January.The cost per equivalent unit for conversion costs for January in the Molding Department is closest to:
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