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ACC 543 Exercise 18-17B: Process Cost System Cost of Production Report

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Exercise 18-17B: Process Cost System Cost of Production Report At the beginning of 2004, Dozier Company had 1,800 units of product in its work in process inventory, and it started 19,200 additional units of product during the year. At the end of the year, 6,000 units of product were in the work in process inventory. The ending work in process inventory was estimated to be 50 percent complete. The cost of work in process inventory at the beginning of the period was $9,000, and $108,000 of product costs was added during the period. Required Prepare a cost of production report showing the following. a. The number of equivalent units of production. b. The product cost per equivalent unit. c. The total cost allocated between the ending Work in Process Inventory and Finished Goods Inventory accounts.

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