Respuesta :
Answer:
Total Costs Transferred Out 906422.4
Difference may be due to rounding .
Explanation:
Samantha's Office Supplies
Equivalent units
Particulars Units % of Completion Equivalent Units
Materials Conversion Materials Conversion
Completed and
transferred out 162,000 (100% ) (100% ) 162,000 162,000
WIP,
Normal Spoilage 6,480 (100% ) (100% ) 6,480 6,480
Ending inventory 30,000 (100% ) (25% ) 30,000, 7,500
Accounted For 198,480 198,480 175,980
Costs: Total Direct materials Conversion costs
WIP, beginning
inventory: 388,000 $ 300,000 88,000
Costs Added 639618 419,832 219,786
Total Costs
To Account for 1027618 719,832 307786
Divided By
Equivalent Units 198,480 175,980
Equivalent Unit Costs 5.38 3.63 1.75
Assignment of Costs
Transferred out ( 5.38* 162,000)= 871560
Normal Spoilage (5.38* 6480)= 34862.4
Total Costs Transferred Out 906422.4
Difference may be due to rounding .