ters 17-21
One of Spa Magic's products is a whirlpool spa. Two processing departments are involved in the whirlpool spa's manufacture
is assembled in one department, and a second department assembles and installs the motor. There was no beginning or end
in process in either department on March 1. During March, the company incurred the following costs in the manufacture of 2,5
whirlpool spas:
Direct materials
Direct labor
Manufacturing overhead
Required:
Tub Department
Motor Department
$\ 1,600,000$
$\ 625,000$
$\ 150,000$
$\ 40,000$
$\ 300,000$
$\ 60,000$
Complete the March production cost report for the Motor Department of Spa Magic.
Motor Department of Spa Magic
Production Cost Report
For the month of March
Part I. Physical Flow
Inputs:
Beginning WIP
Started
Whirlpool Spas to account for
Outputs:
Units completed
Ending WIP
Whirlpool spas accounted for
Part II. Equivalent Units
Based on monthly input:
Beginning WIP
Units started
Equivalent units of input
Based on monthly output:
Units completed
Ending WIP
Equivalent units of output
Total Units
Direct
Materials
Conversion
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