138. The inventory at April 1, 2010, and the costs charged to Work in Process--Department B during April for Zarley Company are as follows: 1,200 units, 40% completed $ 47,800 From...





138. The inventory at April 1, 2010, and the costs charged to Work in Process--Department B during April for Zarley Company are as follows:



























1,200 units, 40% completed




$ 47,800




From Department A, 26,000 units




845,000




Direct labor




312,000




Factory overhead




176,770










During April, all direct materials are transferred from Department A, the units in process at April 1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units which were 70% completed as to conversion costs. Inventories are costed by the first-in, first-out method.


Prepare a cost of production report for April.





















































































































Zarley Company
Cost of Production Report--Department B
For the Month Ended April 30, 2010



















Equivalent Units






UNITS




Whole
Units




Direct
Materials





Conversion




Units charged to production:













Inventory in process, April 1




1,200










Received from Department A




26,000










Total units accounted for by Dept. B




27,200










Units to be assigned costs:













Inventory in process, April 1













(40% completed)




1,200




0




720




Started and completed in April




25,000




25,000




25,000




Transferred to finished goods in April




26,200




25,000




25,720




Inventory in process, April 30













(70% complete)




1,000




1,000




700




Total units to be assigned costs




27,200




26,000




26,420














































































































































































































































































































































































































































May 15, 2022
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