Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 11

Unit Information with BWIP, Weighted Average Method
Jackson Products produces a barbeque sauce using three departments: Cooking, Mixing, and Bottling. In the Cooking Department, all materials are added at the beginning of the process. Output is measured in ounces. The production data for July are as follows:

Required:
1. Prepare a physical flow schedule for July.
2. Prepare an equivalent units schedule for July using the weighted average method.
3. What if you were asked to calculate the FIFO units beginning with the weighted average equivalent units? Calculate the weighted average equivalent units by subtracting out the prior-period output found in BWIP.