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06.11.2021 •
Business
4)Black, Inc. employs a weighted average methos in its process costing system. Black's work in process inventory on June 30 consists of 40,000 units. These units are 100 percent complete with respect to materials and 60 percent complete with respect to conversion costs. The equivalent unit costs are $5.00 for materials and $7.00 for conversion costs. What is the total cost of June 30 work- in- process inventory
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Ответ:
$ 317,000
Explanation:
Octuber Production: 200,000
Variable Overhead: $ 0.80per unit
Fixed Overhead: $ 157,000
Factory Overhead Budget for October:
Octuber Production x Variable Overhead = 200,000 x 0.80 = 160,000
Variable Overhead: $ 160,000
+
Fixed Overhead: $ 157,000
Total Overhead: $ 317,000 ( $ 160,000 + $ 157,000 )