# Problem 6-13_ Brady Products_Work in process accounting

June 11, 2016

Question
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 departmentsâ€”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 Processâ€”Cracking Department

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

103,828

Completed and transferred to
Blending ( ? kilograms)

?

Raw materials (343,000 kilograms)

647,874

Conversion costs

321,682

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.

Required:

1.

Determine the equivalent units of production for May.

2.

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

3.

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.)