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Production costs of the Finishing Department in June in Oriole Company are materials $24,000, labor $59,000, and overhead $36,000. Equivalent units of production are materials 40,000 and conversion costs 38,000. Production records indicate that 36,000 units were completed and transferred out, and 4,000 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials.
Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and �nal answers to 0 decimal places, e.g. 125.)
Cost Reconciliation
Cost accounted for
Transferred out $
Work in process
Materials $
Conversion costs
Total cost accounted for $
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221 HW4 Ch 21
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221 HW4 Ch 21
6 of 10 - / 1
