Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1
(100% complete for materials, 40% for conversion) 52,000 units
Direct materials $80,000
Conversion cost $110,000
Number of units started 158,000 units

April costs
Direct materials $226,000
Conversion cost $336,000
Work in process, April 30 (100% complete for materials, 20% for conversion) 80,000 units

Required:
Using the weighted-average method, complete each of the following steps:

a. Reconcile the number of physical units worked on during the period.
b. Calculate the number of equivalent units.
c. Calculate the cost per equivalent unit.
d. Reconcile total cost Of work process.

Physical Units

beginning  52,000

Started    158,000  

Total        210,000

Equivalent Units

                   Physical      Materials     Conversion

Transferred 130,000       130,000     130,000

Ending          80,000        80,000       16,000    

Total            210,000     210,000       146,000

Cost per EU

Materials (80,000 + 226,000) / 210,000 = 1.45714

Conversion ( 110,000 + 336,000) / 146,000 = 3.054794

The total cost to be accounted for:

Materials       306,000

Conversion   446,000  

Total cost       752,000

Cost accounted for

transferred 130,000 ( 1.457 + 3.0548) = 586,534

ending: 80,000 x 1.457    =    116,560.00

             16,000 x 3.0548  =   48,876.80

Total ending WIP                                 165,436.80

Total Cost accounted for                     751,970.8

There is a 30 dollars difference due to rounding.

Explanation:

(A)

we add up beginning with started

(B) The weighted average is transferred untis plus the complete portion of ending work in process

(C) We divide all cost among EU

(D) the beginnning cost of WIP plus the cost incurred should match the amount applied to trasnferred units and ending WIP

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