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T.3.1 Mariel Cruz

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T.3.1 Mariel Cruz

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mariel.cruz76
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TAREA 3.

1 Conjunto B de ejercicios

Mariel Cruz

Administración De Empresas

NUC University Online Division

ACCO 3520 - 3004ONL

Profesor, Manfredo Rodríguez

23 de marzo de 2024

1. Job order versus process costing


Which of the following industries would typically use job order costing, and which would

typically use process costing? (6 pts.):

Clothing Factories - process costing

Accounting Consulting Firms - job order costing

Food Companies - process costing

Shampoo Manufacturer - process costing

Aircraft Manufacturing Company - job order costing

Sports Drink Manufacturer - process costing

2. Units to be assigned costs (8 pts.)

Fortress Steel Company has two departments, Casting and Rolling. In the Rolling

Department, ingots from the Casting Department are rolled into steel sheets. The Rolling

The department received 1,200 tons from the Casting Department. During July, the Rolling

The department completed 1,100 tons, including 150 tons of work in process on July 1. The

ending work-in-process inventory on July 31 was 250 tons. How many tons were started and

completed during July?

Completed during July: 1,100 tons; working in process: 150 tons.

Started and completed during July: 1,250 tons.

3. Equivalent units of materials cost (9 pts.)


The Rolling Department of Fortress Steel Company had 150 tons in beginning work in

process inventory (25% complete) on July 1. During July, 550 tons were completed. The

ending work-in-process inventory on July 31 was 250 tons (40% complete). What are the

total equivalent units for direct materials for July if materials are added at the beginning of

the process?

4. Equivalent units of conversion cost (10 pts.)

The Rolling Department of Fortress Ridge Steel Company had 150 tons in beginning

work in process inventory (25% complete) on July 1. During July, 1,100 tons were

completed. The ending work-in-process inventory on July 31 was 250 tons (40% complete).

What are the total equivalent units for conversion costs?

BE 17-5: Cost per equivalent unit (10 pts.)


The cost of direct materials transferred into the Rolling Department of Kraus Company is $3,000,000.

The conversion cost for the period in the Rolling Department is $462,600. The total equivalent units

for direct materials and conversion are 4,000 tons and 3,855 tons, respectively. Determine the direct

materials and conversion costs per equivalent unit.

Direct material Cost per equivalent Unit $ 3,000,000/4,000= $ 750

Conversion Cost per Equivalent Unit $ 462,600/3,895= $ 119

Referencias
No title. (s/f-b). Elibro.net. Recuperado el 18 de marzo de 2024, de

https://elibro.net/es/ereader/nuc/40440

No title. (s/f-d). Vitalsource.com. Recuperado el 8 de marzo de 2024, de

https://bookshelf.vitalsource.com/reader/books/9780357714195/pageid/737

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