題組內容

2. Taipei Company produces closets in two departments: molding and finishing. The company uses the weighted-average method of process costing. August data for the finishing department are as follows:

Cost of units transferred in during current period | $1,618,750 | Conversion costs are added evenly during the process. Direct material costs are added when production is 90% complete. The inspection point is at the 80% stage of production. Normal spoilage is 10% of all good units that pass inspection.
Spoiled units are disposed of at zero net disposal value.
Required: (15%)

(1) Prepare a production cost worksheet that summarizes total costs to account for and assign these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process inventory for August.

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題組內容

(1) Prepare a production cost worksheet that summarizes total costs to account for and assign these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process inventory for August.

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