Process Costing Assignment

4. Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below (1) Raw materials that cost $40.000 are withdrawn from the storeroom for use in the Mooing Department. All of these raw materials are classified as direct materials.

(2) Direct labor costs of $16.300 are incurred, but not yet paid, in the Moring Department (3) Manufacturing overhead of $45,900 is applied in the Mixing Department using the department's predetermined overhead rate. (4) Units with a carrying cost of $87.800 finish processing in the Mixing Department and are transferred to the Drying Department for further processing (5) Units with a carrying cost of $111.500 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse (6) Finished goods with a carrying cost of $98.400 are sold. 5. The contribution margin ratio of Kuck Corporation's only product is 70%. The company's monthly fixed expense is $454,100 and the company's monthly target profit is $40.100 Required: Determine the dollar sales to attain the company's target profit Sales: $706,000 6. Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation: 10.600 90 Number of units produced Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses $ 14 $636,000 $190.800 The company had no beginning or ending inventories Required: a. Compute the unit product cost under absorption costing b. Compute the unit product cost under variable costing. Absorption costing: 5229 Variable costing: $169. .

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