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Problem
Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:
Materials
Labor
Overhead
Work in process, May 1
$
25,900
42,021
204,540
Cost added during May
157,250
28,014
136,360
Equivalent units of production
2,200
2,100
2,000
Required:
1. Compute the cost per equivalent unit for materials, for labor, and for overhead.
2. Compute the total cost per equivalent whole unit.
Prepare a horizontal analysis of the balance sheet and income statement, showing the percentage change from 2016 to 2017.
What should the auditor do
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