Problem 6-13_ Brady Products_Work in process accounting

| June 11, 2016

Problem 6-13 Analysis of Work in Process T-Account-Weighted-Average Method [LO1, LO2, LO3, LO4, LO5]

Brady Products manufactures a silicone paste wax that goes through three processing departments—Cracking, Blending, and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows:

Work in Process—Cracking Department

Inventory, May 1 (40,400 kilograms,
conversion 4/5 complete)


Completed and transferred to
Blending ( ? kilograms)


May costs added:

Raw materials (343,000 kilograms)


Conversion costs


Inventory, May 31 (59,100 kilograms,
conversion 2/3 complete)


The May 1 work in process inventory consists of $69,084 in materials cost and $34,744 in conversion cost. The company uses the weighted-average method.



Determine the equivalent units of production for May.


Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.)


Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.)

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