Taeyeon Corp.

1. Calculate the bubbles for the following using weighted

average process costing:
 Focal material
 Focal labor, and
 Overhead
Physical Units Focal Focal Labor Overhead
Materials
Beg 0780781965,07
inni 807819078078
ng 1907807819
ste
am
Sta 65207807819,0
rte 780781907807
d 81907807819
Uni 654365,078078
ts 190780781907
to 807819
Acc
oun
t
for

Co 65078078191 650780781919 65078078191 65078078191

mpl 9,6507807819 ,65078078190 9,650780781 9,650780781
ete 07807819 7807819 907807819 907807819
d
End 265,430780781 265,43078078 8,81907807 078078196
ing 907807819 1907807819 819 5,24307807
ste 819
am
Uni 654365,07807 654365,0780 650780781 65243,8430
ts 81907807819 78190780781 98,4319078 7807819
Acc 07807819 907807819 07819
oun
ted
for
Completed = Units to Account for - Ending Work in Process
= 654365,078078190780781907807819 -
265,430780781907807819
= 650780781919,650780781907807819
Ending steam Focal Labor = Ending steam x Estimated of
Completion
= 265,430780781907807819(.4365)
= 8,81907807819
Ending steam Overhead = Ending steam x Estimated of Completion
= 265,430780781907807819(.6507807819)
= 65243,84307807819

2. ) Use the weighted average method in identifying the

equivalent units of production for labor and overhead,
assuming that the ff. are simultaneously at the same Estimated
of completion :

Physical Units Materials Conversion

Costs
Beginn 0780781907807819,
ing 0780781907807819
steam 07807819
Starte 436507807819,0780
d 7819078078190780
7819
Units 436507807819,0780
to 7819078078190780
Accou 7819
nt for

Units 434343,0780781907 434343,0780781907 434343,078078

Transf 80781907807819 80781907807819 190780781907
erred 807819
Ending 0780781965,078078 0780781965,078078 19,65078078
steam 1907807819078078 1907807819078078 1907807819
(6507 19 19
80781
9%)
Units 436507807819,0780 436507807819,07 436543,6507
Accou 7819078078190780 807819078078190 80781907807
nted 7819 7807819 819
for

Physical Units Materials Conversion

Costs
Beginn 4307807819,0780
ing 781907807819078
steam 07819
Starte 43807807819,078
d 078190780781907
807819
Units 65207807819,078
to 078190780781907
Accou 807819
nt for

Units 431943,0780781 431943,0780781907 431943,0780781

Transf 9078078190780 80781907807819 9078078190780
erred 7819 7819
(65207807819,078
078190780781907
807819 -
265,07807819078
0781907807819)
Ending 265,07807819078 265,0780781907807 078078198,20
steam 0781907807819 81907807819 780781907807
(0707 819
80781
9%)
Units 65207807819,078 65207807819,078 65078078192,
Accou 078190780781907 078190780781907 207807819078
nted 807819 807819 07819
for

Physical Units Materials Conversion

Costs
Beginn 0780781965,07807
ing 819078078190780
steam 7819
Starte 430780781965,078
 d 078190780781907
807819
Units 43207807819,0780
to 781907807819078
Accoun 07819
t for

Units 430780781965,807 430780781965,8078 430780781965,

Transf 80781907807819 0781907807819 807807819078
erred 07819
Ending 43,20780781907 43,20780781907807 43,07807807
steam 807819 819 819
(19078 (43207807819,078
07819 078190780781907
%) 807819 -
430780781965,807
80781907807819)
Units 43207807819,0780 43207807819,078 43078078191
Accoun 781907807819078 078190780781907 9,658078078
ted for 07819 807819 19

Physical Units Materials Conversion

Costs
Begin 0780781907807819,
ning 8078078190780781
stea 9
m
Start 436519,07807819
ed 078078190780781
9
(436519,190780781
907807819 -
0780781907807819,
8078078190780781
9)
Units 436519,1907807819
to 07807819
Acco
unt
for
Units 436507807819,6507 436507807819,65 436507807819,65
Trans 80781907807819 078078190780781 078078190780781
ferre 9 9
d
Endin 078078198,4307807 078078198,43078 8,24365
g 81907807819 0781907807819
stea
m
(436
5%)
Units 436519,1907807819 436519,1907807 436519,84365
Acco 07807819 81907807819
unted
for