Cost Accounting-Howorth Dental Products is a London-based producer of a patented

Howorth Dental Products is a London-based producer of a patented anti-microbial dental floss. All raw material is introduced at the beginning of the production process, but considerable processing time is needed to create the anti-microbial qualities of the specially designed floss. Howorth measures output in meters of floss and applies the weighted-average process costing method. The following information is available for a recent periodBeginning work in process inventory:140,000 meters at a cost of:$46,200 for direct materials, $24,900 for direct labor, and $24,900 for factory overhead.The conversion process was 55% complete.Units started into production: 260,000 meters Units completed and transferred to finished goods: 380,000 meters Ending work in process inventory: 20,000 meters, 35% COMPLETE Additional costs incurred during the period: Direct materials, $85,400Direct labor, $98,200Factory overhead, $98,600 A.)Prepare a cost of production report for Howorth for SeptemberB.)Prepare journal entries to reflect the transfer of completed units to finished goods.

 

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