1. September production and cost data for PJ Inc.

for the assembly process center are as

follows.
8,500 units were started and 7,600 units were transferred out.
Direct materials cost was $24,100.
Conversion cost was $64,160.
Transferred-in cost was $79,000.
All materials are added at the beginning of the process.
Ending work in process was 1,200 units, 60% converted.
Beginning work in process consisted of 1,700 units, 30% converted.
Beginning work in process costs were $6,500 for direct materials, $20,800 for conversion,
and $23,000 for transferred-in costs.
Units are inspected when the process is 80% complete as to conversion and normal spoilage
is up to 2% of the units placed into production during the period.
Prepare a standard Cost of Production Report for the assembly process center for September
using weighted-average costing and all necessary journal entries (in summary form) for the
assembly process center for September.
2. September production and cost data for PJ Inc. for the assembly process center are as
follows.
124,000 units were started and 140,300 units were transferred out.
Direct materials cost was $416,700.
Conversion cost was $494,680.
Transferred-in cost was $572,300.
All materials are added at the beginning of the process.
Ending work in process was 33,700 units, 45% converted.
Beginning work in process consisted of 52,300 units, 65% converted.
Beginning work in process costs were $112,200 for direct materials, $135,000 for
conversion, and $132,900 for transferred-in costs.
Units are inspected when the process is 85% complete as to conversion and normal spoilage
is up to 1% of the units placed into production during the period.
Prepare a standard Cost of Production Report for the assembly process center for September
using weighted-average costing and all necessary journal entries (in summary form) for the
assembly process center for September.

3. July production and cost data for X Co. for the assembly process center are as follows.
30,000 units were started and 35,000 units were completed and transferred out.
Direct materials cost was $94,000.
Conversion cost was $30,000.
Transferred-in cost was $100,500.
All materials are added at the beginning of the process.
Ending work in process was 5,000 units, 55% converted.
Beginning work in process consisted of 12,000 units, 40% converted.
Beginning work in process costs were $32,000 for direct materials, $47,900 for conversion,
and $67,500 for transferred-in costs.
Units are inspected when the process is 60% complete as to conversion and normal spoilage
is up to 5% of the units placed into production during the period.
Prepare a standard Cost of Production Report for the assembly process center for July using
weighted-average costing and all necessary journal entries (in summary form) for the
assembly process center for July.
4. July production and cost data for X Co. for the assembly process center are as follows.
64,000 units were started and 47,000 units were completed and transferred out.
Direct materials cost was $884,000.
Conversion cost was $630,000.
Transferred-in cost was $800,500.
All materials are added at the beginning of the process.
Ending work in process was 26,000 units, 70% converted.
Beginning work in process consisted of 12,000 units, 30% converted.
Beginning work in process costs were $332,000 for direct materials, $252,700 for
conversion, and $263,500 for transferred-in costs.
Units are inspected when the process is 90% complete as to conversion and normal spoilage
is up to 2% of the units placed into production during the period.
Prepare a standard Cost of Production Report for the assembly process center for July using
weighted-average costing and all necessary journal entries (in summary form) for the
assembly process center for July.
ANSWERS
1.
2.
3.
4.

Total cost/EUP = $22, total costs transferred out = $170,634

Total cost/EUP = $11, total costs transferred out = $1,556,196
Total cost/EUP = $9, total costs transferred out = $327,300
Total cost/EUP = $43, total costs transferred out = $2,074,376