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Business, 15.08.2020 22:01 hollandhogenson
Kimbeth Manufacturing uses a process cost system to manufacture dust density sensors for the mining industry. The following information pertains to operations for the month of May. Units Beginning workâinâprocess inventory, May 1 16,000 Started in production during May 100,000 Completed production during May 92,000 Ending workâinâprocess inventory, May 31 24,000 The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs. Costs pertaining to the month of May are: Beginning inventory costs are: materials, $54,560; direct labor, $20,320; and factory overhead, $15,240. Costs incurred during May are: materials used, $468,000; direct labor, $182,880; and factory overhead, $391,160. Using the weightedâaverage method, the equivalent unit conversion cost for May is:
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