ate Item Debit Credit Balance
Debit Credit
Oct. 1 Bal., 2,300 units, 3/5 completed 46,368
31 Direct materials, 26,000 units 429,000 475,368
31 Direct labor 100,560 575,928
31 Factory overhead 48,480 624,408
31 Goods transferred, 25,700 units ?
31 Bal., ? units, 1/5 completed ?
Required:
Question Content Area
1. Prepare a cost of production report, and identify the missing amounts for Work in Process—Blending Department. If an amount is zero enter "0". If required, round your cost per equivalent unit answers to the nearest cent.
Bavarian Chocolate Company
Cost of Production Report-Blending Department
For the Month Ended October 31
Unit Information
Units charged to production:Number of Units
Inventory in process, October 1 fill in the blank abe496063fbbf99_1
2,300
Received from materials storeroom fill in the blank abe496063fbbf99_2
26,000
Total units accounted for by the Blending Department fill in the blank abe496063fbbf99_3
28,300
Units to be assigned costs: Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, October 1 fill in the blank abe496063fbbf99_4
fill in the blank abe496063fbbf99_5
fill in the blank abe496063fbbf99_6
Started and completed in October fill in the blank abe496063fbbf99_7
fill in the blank abe496063fbbf99_8
fill in the blank abe496063fbbf99_9
Transferred to Molding Department in October fill in the blank abe496063fbbf99_10
fill in the blank abe496063fbbf99_11
fill in the blank abe496063fbbf99_12
Inventory in process, October 31 fill in the blank abe496063fbbf99_13
fill in the blank abe496063fbbf99_14
fill in the blank abe496063fbbf99_15
Total units to be assigned costs fill in the blank abe496063fbbf99_16
fill in the blank abe496063fbbf99_17
fill in the blank abe496063fbbf99_18
Cost Information
Cost per equivalent unit: Direct Materials Conversion
Total costs for October in Blending Department $fill in the blank abe496063fbbf99_19
$fill in the blank abe496063fbbf99_20
Total equivalent units fill in the blank abe496063fbbf99_21
fill in the blank abe496063fbbf99_22
Cost per equivalent unit $fill in the blank abe496063fbbf99_23
$fill in the blank abe496063fbbf99_24
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, October 1 $fill in the blank abe496063fbbf99_25
2,300
Costs incurred in October fill in the blank abe496063fbbf99_26
Total costs accounted for by the Blending Department $fill in the blank abe496063fbbf99_27
Costs allocated to completed and partially completed units:
Inventory in process, October 1 balance $fill in the blank abe496063fbbf99_28
To complete inventory in process, October 1 $fill in the blank abe496063fbbf99_29
fill in the blank abe496063fbbf99_30
Cost of completed October 1 work in process $fill in the blank abe496063fbbf99_31
Started and completed in October $fill in the blank abe496063fbbf99_32
fill in the blank abe496063fbbf99_33
fill in the blank abe496063fbbf99_34
Transferred to Molding Department in October $fill in the blank abe496063fbbf99_35
Inventory in process, October 31 fill in the blank abe496063fbbf99_36
fill in the blank abe496063fbbf99_37
fill in the blank abe496063fbbf99_38
Total costs assigned by the Blending Department $fill in the blank abe496063fbbf99_39
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Feedback
1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory.
Question Content Area
2. Assuming that the October 1 work in process inventory includes direct materials of $38,295, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between September and October. If required, round your answers to two decimal places.
Increase or Decrease Amount
Change in direct materials cost per equivalent unit
Decrease
$fill in the blank 528124ff3007032_2
Change in conversion cost per equivalent unit
Increase
$fill in the blank 528124ff3007032_4
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Feedback
2. Compare the costs per equivalent unit for September and October. The costs per equivalent unit for materials and conversion for September are in the October 1 work in process inventory. The materials amount is given.
