Instructions:
Prepare a production cost report for the month of April, making sure to show equivalent
units of production for materials and conversion costs, unit costs of production for materials
and conversion costs, and the assignment of costs to units transferred out and in process at
the end of April.
THIS ASSIGNMENT MUST BE COMPLETED IN EXCEL. You should develop an efficient and
customizable production cost report, using formulas whenever possible instead of keyed in
values. No numeric values except the ones shown above should need to be keyed in.
Vesper Company manufactures wooden baseball bats. Materials are added at the beginning
of the production process and conversion costs are incurred uniformly. Production and cost
data for the month of April, 2016 are as follows.
Production data
Units
Percent Complete
Work in process units, April
1
2,375
58%
Units started into
production
6,250
Work in process units, April
30
3,040
39%
Cost data
Work in process, April 1
Materials
$7,600
Conversion costs
6,200
$13,800
Direct materials
23,900
Direct labor
15,850
Manufacturing overhead
12,750
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