Costs transferred in from department a to department b ______.

Posted By Admin @ September 03, 2022


Callahan Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 290 units in process, started 1,490 ?units, and had 180 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 10% complete with respect to conversion costs. During the month 1,600 units were completed and transferred out. The department incurred the following costs:______.

Beginning WIP Added this month Total
Direct Materials $700 $3,400 $4,100
Conversion Costs 300 6,150 6,450
Total $1,000 $9,550 $10,550
The cost per equivalent unit for direct materials is:_______ (Round your answer to two decimal places.)
A. $2.56
B. $7.30
C. $5.93
D. $2.30



D. $2.30


The calculation of the cost per equivalent unit for direct material is given below:

= Total material cost ÷ Equivalent unit of materials


Total material cost is $4,100

And, the equivalent unit of material is

= Units transferred out + ending work in process units

= 1,600 + 180

= 1,780

The units transferred out is come from

= Beginning units + started units - ending units

= 290 units + 1,490 units - 180 units

= 1,600 units

Therefore, the cost per equivalent for direct material is

= $4,100 ÷ 1,780 units

= $2.30

Similar Questions

  1. What is the correct sequence in creating a dna profile
  2. What is the second most abundant element in the universe
  3. All plants produce _______ by mitosis and _______ by meiosis.
  4. A manager needs to order company shirts for each employee
  5. The circuit is working and all three bulbs are lit
  6. Five more than the quotient of a number and 4
  7. African proverb if you want to go fast go alone
  8. What are the three types of rna and their functions
  9. What is the longest phase of the entire cell cycle
  10. If you're on a boat during a thunderstorm you should
  11. What is the only completely reliable method for preventing backflow
  12. What causes the counterclockwise flow of air in the afternoon
  13. What was the purpose of the sugar act of 1764
  14. The assignment of students to different types of educational programs
  15. Why does your skin remain red after a bad sunburn
  16. How to find acceleration from a velocity vs time graph
  17. What are the most common carriers of viruses and bacteria
  18. If earth was not spinning there could still be a
  19. A specific characteristic that varies from one individual to another.
  20. What responsibility does a nonfiction writer have to her readers
  21. How many groups of 24 can we make with 324
  22. The north atlantic treaty organization combined the military strength of
  23. Which group worked together to write the declaration of independence
  24. How do cells capture the energy released by cellular respiration
  25. What steps did the meiji emperor take to modernize japan
  26. Sound travels faster in air if the air temperature is
  27. When the war of 1812 ended what was the outcome
  28. All of the dna in one cell of an organism
  29. The reaction to a stimulus by a muscle or gland
  30. Which of the following is not a function of water
  31. A rice mill in south louisiana purchases the trucking firm
  32. A pair of pants with a marked price of 35.00
  33. Which type of government did the constitution of 1791 establish
  34. In everyday behavior men are less likely than women to
  35. According to the five step model of the marketing process
  36. How did prohibition contribute to the growth of organized crime
  37. Altruism why we risk our own well-being to help others
  38. A sample of an ideal gas has a volume of
  39. Which of the following is the best definition of federalism
  40. Preparation of the statement of cash flows does not involve
  41. What is the distance between 3 5.25 and 3 8.75
  42. Find the direction angle of v for the following vector.
  43. What are the three basic parts of the cell theory
  44. In a dictatorship of the proletariat who controls the government
  45. A characteristic of a sole proprietorship is that the owner
  46. Elements found in food that are used by the body
  47. Congress has formally declared war ________ times in u.s. history.
  48. Who helped found maryland as a safe place for catholics
  49. 1 what is the hurrian song why is it important
  50. Which of these is an example of a payroll tax
  51. What was the main goal of american businesses in cuba
  52. How is density related to the layers of the earth
  53. What does article 1 section 7 of the constitution explain
  54. Cells usually transfer the energy that is released directly to
  55. How many water molecules are in a cup of water
  56. What compromise did congress reach in establishing a court system
  57. A psychologist who takes a behavioral perspective would focus on
  58. Al and f express your answer as a chemical formula
  59. Look at the lines that say health dental and retirement
  60. How many 1 3 cups are in 3 4 cup
  61. An agent is best described as which of the following
  62. The daily driving limit for time spent behind the wheel
  63. In which sentence does the writer use the pronoun correctly
  64. Transverse waves traveling along a string have the following properties
  65. Why did a system of record keeping develop in civilizations
  66. Peter the great waged war against the ottoman empire to
  67. List three things you should consider when selecting a career
  68. The abolitionist movement in the 1850s is best described as
  69. How does the structure of a cell suggest its function
  70. How much does it cost to carpet 1200 square feet
  71. How does the author use the analogy of funhouse mirrors
  72. How many teaspoons in an 1 8 of a cup
  73. Why does adding salt to water make it boil faster
  74. Which occurrence resulted in the salem witch hunts and trials
  75. Which is the study of evolution and variation in humans

Ratios tell us how effectively management is turning over inventory.

The ratios that measure the effectiveness of a firm's management in turning over inventory are called inventory turnover ratios. What are inventory turnover ratios?Inventory turnover …

In which phase of cellular respiration is carbon dioxide made

Answer;C. citric-acid cycle Explanation; -Cellular respiration uses energy in glucose to make ATP. Aerobic (“oxygen-using”) respiration occurs in three stages: glycolysis, the Krebs cycle, and …

What is the greatest common factor of 49 and 98

Answer:Greatest common factor is 49 .Step-by-step explanation:Given : 49 and 98 .To find: Greatest common factor . Solution: We have given that 49 and 98 …

What is the proper sequence of steps when developing goals

Answer:StepsEvaluate the actual position or reality of the person or companyDetermine which are priorities for that person or companyDetermine what resources are needed to satisfy …

As the number of facilities in a supply chain increases

As the number of facilities in a supply chain network increases, total logistics costs will increase. A supply chain is a network that connects all …

The cease fire that ended the vietnam war resulted in

Answer:The withdrawal of US troops from Vietnam and the release of American POW s ( D )Explanation:The cease fire that ended the Vietnam war resulted …

Laura has just found a page from her old diary

Answer:1) Estaba pasando el verano en Alajuela, y es un lugar muy divertido.2) Salía con mis amigas todas las noches hasta tarde.3) Bailaba con nuestros …

12 1212 is 60 60 60 percent of what number

The number in which 60% of it's value gives a value of 12 can be calculated using the percentage expression. Hence, the number ls 20Let …

What is the valley of ashes in the great gatsby

In Chapter 2 of "The Great Gatsby," F. Scott Fitzgerald creates a dreary and depressing mood with vivid pictures in words that capture the rundown …

Energy efficiency strategies are based on the assumption that consumers

Energy efficiency strategies are based on the assumption that consumers will be willing to pay more in exchange for reduced energy use: False.What is energy …

Which of the following is characteristic of the baroque style

The characteristic of the Baroque style is 'terraced dynamics.'What is the Baroque?The Baroque is a style that flourished in Europe from the early 17th century …

What fissure separates the two cerebral hemispheres of the brain

Answer:The correct answer is A. The two cerebral hemispheres are separated by the longitudinal fissure.Explanation:The longitudinal or intercerebral fissure is a deep cleft that divides …

Which of the following is a possible solution for groupthink

D. is the correct option. Your team members each provide input on the problem before discussing the suggested solutions is an example of groupthink. Further …

A major result of the civil war was that it

Answer: It preserved the Union Explanation:Although the Civil War was a traumatic episode in the history of the United States, it allowed the solution of …