The mixing department has 23,000 units and $50,000 in costs for which to account. Of the 23,000 units, 10,000 were completed and transferred to the next department. The 13,000 remaining were 25% complete for conversion costs. Direct materials are added at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is $3.25 for direct materials and $0.80 for conversion costs. The total costs to account for are

Question

Quizplus · Accepted Answer

The total costs to account for remain $50,000, as this is the amount given at the beginning for the mixing department to account for. The details about units and their completion status, along with the cost per equivalent unit, are relevant for calculating the allocation of these costs, not for determining the total costs to account for.

The Mixing Department Has 23,000 Units and $50,000 in Costs