Department A had no Work-in-Process at the beginning of the period, 5,000 units were completed during the period, 600 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period: Direct materials (1,600 at $10) $ 16,000 Direct labor 38,280 Factory overhead 30,620

$118,209

Explanation:

Weighted average costing adds the value of beginning inventory in the period cost to calculate the average cost per unit.

It is assumed that unit in work in process at the end of the period is incomplete in every aspect.

According to this method the equivalent units formula is as follow

Equivalent Units  = Unit completed and transferred to Finished goods + Units in Work in Process x Completion percentage

Equivalent Units  = 5,000 + 600 x 50% = 5,300 units

Total Cost = ( 5,300 x $10 ) + (38,280 + 30,620) x 5,300/5600 = $53,000 + $65,209 = $118,209

Note:

There is some inconsistency between the material cost and the total units. Material cost is calculated using 1,600 units and total numbers of units are 5,600. I took 5,600 units and calculated the costs.

answer; proclamation of 1763;

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