CMA 4 During December Krause Chemical Company had the follow

CMA 4- During December, Krause Chemical Company had the following selected data concersing the man- ufacture of Xyzee·an industrial cleaner. Producion Flow Physical Units Add: Ending work-in-process inventory (40% complne astocomosio 110 Units started duing December All material is added at the begianing of processing in this departnent, and couvension costs are added uniformly during the process. The beginning woek in-peocess inventory had and $180 of converion costs iecurred, Matecial added during Docember was 3540 and conversion costs of $1.484 wers incurod Kraase uses the weigtted-average p coaversion costs assigned to units transtermod to the sext departmest in December was $120 of aw material process-costing method. The toa 1664 SHouw ALL 1,600. ShHow ALL $1.313. woR 2 51,484. CMA 4-6. During December, Krasse Chermical Compeny bad the following selecoed data concersing the man- afacture of Xytise, an indestrial clesner Ptryical Unit (40% completo as to coversion Ade. Endirg work-in-process inventory otal units t e Beginning wok-o-proces Units started during Decmber o account for All material is addod at the beginming of peocering is this depiment, and coaversion costs are added uniformly dring the proces. The bepnting work·prom inventry had S120ofraw material a Material added daring December was $340 and convension and $180 of cosversion costs incurred were incorred. Krse ses the first-in, first-ot OP0) pocess-costing method The costs of $1,434 quivaleat unis of production used to calcelate coavesios costs for December was a 110 10 uisStHou Ac Wo A 104 ueits

Solution

4-6

So correct answer is 92 units Part D

Weighted average cost
Beggining units	20	Transferred out	100
Started intro production	90	Ending units	10
Units accounted for	110		110
Equivalent units	Material	Conversion cost
Units transferred                      A	100	100
Ending Units	10	10
Completion	100%	40%
B	10	4
Total units	110	104
Cost per equivalent units
Particulars	Material	Conversion cost	total
As at beginning	120	180	300
Added during the month	540	1484	2024
Cost to be accounted for	660	1664	2324
Total eqivalent units	110	104
Cost per equivalent unit	6.00	16.00	22.00
Cost per equivalent unit = Cost to be accounted for / Total equivalent units