An activity that has a direct cause-effect relationship with the resources consumed is a(n)

Which of the following is not typical of traditional costing systems?

Explain the treatments for normal losses and abnormal losses in the costing system, and the rationale behind such treatments.

Materials costs of $240,000 and conversion costs of $306,000 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 20,000 units were started into production in September, and there were 5,000 units in ending work in process that were 40% complete at the end of September.

What was the total amount of manufacturing costs assigned to the 5,000 units in the ending work in process

Materials costs of $240,000 and conversion costs of $306,000 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 20,000 units were started into production in September, and there were 5,000 units in ending work in process that were 40% complete at the end of September.

What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process; 10,000 units were completed and transferred out; and there were 5,000 units in the ending work in process that were 40% complete. During July, $108,000 of materials costs and $94,500 of conversion costs were charged to the department.

The unit production costs for materials and conversion costs for July were

In the month of June, a department had 6,000 units in beginning work in process that were 70% complete. During June, 24,000 units were transferred into production (started) from another department.  At the end of June there were 3,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.

The equivalent units of production for conversion costs for June was

In the month of June, a department had 6,000 units in beginning work in process that were 70% complete. During June, 24,000 units were transferred into production (started) from another department.  At the end of June there were 3,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.

The equivalent units of production for materials for June was

In the month of June, a department had 6,000 units in beginning work in process that were 70% complete. During June, 24,000 units were transferred into production (started) from another department.  At the end of June there were 3,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.

How many units were transferred out of the process in June?

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 20,000 units were started into production in January; and there were 5,000 units that were 40% complete in the ending work in process inventory at the end of January.

What were the equivalent units of production for conversion costs for the month of January?