Reference no: EM13215020

Piscataway Plastics Company生产了一种高度专业的塑料，在
automobile industry. The following data have been compiled for the month of June. Conversion activity
occurs uniformly throughout the production process.
Work in process, June 1-50,000 units:
直接材料：100％的全部成本............................................................................................................................................................................................ $ 120,000
Conversion: 40% complete, cost of ............................................................................................................... 34,400
Balance in work in process, June 1 ........................................................................................................... $154,400
Units started during June .................................................................................................................................. 200,000
Units completed during June and transferred out to finished-goods inventory ...................................................... 190,000
Work in process, June 30:
Direct material: 100% complete
Conversion: 60% complete
6月产生的成本：
Direct material ............................................................................................................................................. $492,500
Conversion costs:
Direct labor ............................................................................................................................................. $ 87,450
Applied manufacturing overhead ............................................................................................................... 262,350
Total conversion costs .............................................................................................................................. $349,800
Required: Prepare schedules to accomplish each of the following process-costing steps for the month
of June. Use the weighted-average method of process costing.
1. Analysis of physical flow of units.
2.计算等效单位。
3. Computation of unit costs.
4. Analysis of total costs.

The following data pertain to the Vesuvius Tile Company for July.
Work in process, July 1 (in units) 20,000
单位在七月开始？
Total units to account for 65,000
Units completed and transferred out during July ?
Work in process, July 31 (in units) 15,000
Total equivalent units: direct material 65,000
Total equivalent units: conversion ?
Work in process, July 1: direct material $164,400
Work in process, July 1: conversion ?
Costs incurred during July: direct material ?
Costs incurred during July: conversion 659,400
Work in process, July 1: total cost 244,200
Total costs incurred during July 1,031,250
Total costs to account for 1,275,450
Cost per equivalent unit: direct material 8.25
Cost per equivalent unit: conversion ?
Total cost per equivalent unit 21.45
Cost of goods completed and transfered out during July ?
Cost remaining in ending work-in-process inventory: direct material ?
Cost remaining in ending work-in-process inventory: conversion 79,200
Total cost of July 31 work in process 202,950

Additional Information:
a. Direct material is added at the beginning of the production process, and conversion activity occurs
uniformly throughout the process.
b. The company uses weighted-average process costing.
c. The July 1 work in process was 30 percent complete as to conversion.
d. The July 31 work in process was 40 percent complete as to conversion.
要求:计算the missing amounts, and prepare the firm's July production report.