# Problem 16-6A (Part Level Submission) Hamilton Processing Company uses a weighted-average process cost system and manufactures...

###### Question:  Problem 16-6A (Part Level Submission)

Hamilton Processing Company uses a weighted-average process cost system and manufactures a single product—an industrial carpet shampoo and cleaner used by many universities. The manufacturing activity for the month of October has just been completed. A partially completed production cost report for the month of October for the Mixing and Cooking department is as follows.

Prepare a schedule that shows how the equivalent units were computed so that you can complete the “Quantities: Units accounted for” equivalent units section shown in the production cost report, and compute October unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.)

 HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, October 1    (all materials, 70% conversion costs) 21,800 Started into production 163,500 Total units 185,300 Units accounted for Transferred out 130,800  Work in process, October 31    (60% materials, 40% conversion costs) 54,500  Total units accounted for 185,300  Costs Materials Conversion Costs Total Unit costs Total Costs $261,600$114,450 $376,050 Equivalent units  Unit costs$ $ $ Costs to be accounted for Work in process, October 1 $32,700 Started into production 343,350 Total costs$376,050

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