Tub
Department Motor
Department
Direct materials $ 150,000 $ 96,000
Direct labor 12,000 18,000
Manufacturing overhead 18,000 6,000
Complete a production cost report for the Motor Department of Sun Appliance for March. (Round your Costs per equivalent units to 2 decimal places. Leave no cells blank – be certain to enter “0” wherever required. Omit the “$” sign in your response.)
Motor Department of Sun Appliance
Product Cost Report
For the month of March
Part I. Physical Flow Total Units
Inputs:
• Beginning WIP
• Started
Dishwashers to account for:
Outputs:
• Units completed
• Ending WIP
Dishwashers accounted for:
Part II. Equivalent Units Direct Materials Conversion Costs
Based on monthly input:
• Beginning WIP
• Units started
Equivalent units of input
Based on monthly output:
• Units completed
• Ending WIP
Equivalent units of output
Part III. Cost Per Equivalent Unit Total Unit Cost Direct Materials Conversion Costs
Costs from Tub Department $ $
Costs from Motor Department
TOTAL $ $
Divide by equivalent units
Costs per equivalent unit $ $ $
Part IV. Total Cost Assignment Total Costs Direct Materials Conversion Costs
Costs to account for:
• Cost of beginning WIP $
• Cost added during the period
Total cost to account for $
Costs accounted for:
• Cost of goods transferred
Beginning WIP last period $ $ $
Beginning WIP this period
Started and completed
Total cost transferred $ $ $
• Add ending WIP
Total cost accounted for $ $ $