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Production Cost Accounting -Weighted Average Method
Maple, Inc. manufactures syrup that goes through three processing stages prior to completion. Information on work in the first department, blending, is given below for August:
Production Data:
Pounds in process, August 1; materials 100% complete; conversion 70% complete
3,000
Pounds started into production during August
85,000
Pounds completed and transferred out
?
Pounds in process, August 31; materials 80% complete; conversion 30% complete
6,000
Cost Data:
Work in process inventory, August 1:Materials cost
$900
Conversion cost
$5,900
Cost added during May:Materials cost
$151,000
$161,700
The company uses the weighted-average method.
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