Complete the production report for the month of May

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 1CMA: During December, Krause Chemical Company had the following selected data concerning the manufacture...
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Super Sports Drinks, Inc. has two departments: Mixing and Bottling. Direct materials are added at the beginning of the mixing process and at the end of the bottling process. Conversions costs are added evenly throughout each process. Data for the month of May for the Mixing Department are as follows:

Units Amount
Beginning Work-in-Process Inventory 0 units
Started in production 8,150 units
Completed and transferred out to Bottling 4,200 units
Ending Work-in-Process Inventory 60% through mixing process 3,950 units

 

Costs Amount
Beginning Work-in-Process Inventory $0.00
Costs added during May:  
Direct Materials $8,581
Direct Labor $2,153
Manufacturing overhead allocated $4,470
Total costs added during May $15,204

 

Complete the production report for the month of May.

(Round your answers to two decimal places when needed and use rounded answers for all future calculations).

Super Sports Drinks, Inc.
  Equivalent Units
UNITS Whole Units Transferred In Direct Material Conversion Costs
Units to account for:        
Beginning work-in-process        
Started in production        
Total units to account for        
Units accounted for:        
Completed and transferred out   n/a    
Ending work-in-process   n/a    
Total units accounted for   n/a    


Super Sports Drinks, Inc.
COSTS Transferred In Direct Materials Conversion Costs Total Costs
Costs to account for:        
Beginning work-in-process        
Costs added during period        
Total costs to account for        
Divided by: Total EUP        
Cost per equivalent unit        
Costs accounted for:        
Completed and transferred out        
Ending work-in-process        
Total costs accounted for        
 
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