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Chapter 9
Process Costing
Solutions to Questions
9-1 A process costing system should be 9-5 The journal entry to record the transfer
used in situations where a homogeneous of work in process from the Mixing Department
product is produced on a continuous basis. to the Firing Department is:
9-2 Job-order and processing costing are Work in Process, Firing ......................................
XXXX
similar in the following ways: Work in Process, Mixing ..............................
XXXX
1. Job-order costing and process costing have
the same basic purposes—to assign
9-6 The costs that might be added in the
materials, labor, and overhead cost to
Firing Department include: (1) costs transferred
products and to provide a mechanism for
in from the Mixing Department; (2) materials
computing unit product costs.
costs added in the Firing Department; (3) labor
2. Both systems use the same basic
costs added in the Firing Department; and (4)
manufacturing accounts.
overhead costs added in the Firing Department.
3. Costs flow through the accounts in basically
the same way in both systems.
9-7 Under the weighted-average method,
equivalent units of production consist of units
9-3 Cost accumulation is simpler under
transferred to the next department (or to
process costing because costs only need to be
finished goods) during the period plus the
assigned to departments—not individual jobs. A
equivalent units in the department’s ending
company usually has a small number of
work in process inventory.
processing departments, whereas a job-order
costing system often must keep track of the
9-8 The company will want to distinguish
costs of hundreds or even thousands of jobs.
between the costs of the metals used to make
the medallions, but the medals are otherwise
9-4 In a process costing system, a Work in
identical and go through the same production
Process account is maintained for each
processes. Thus, operation costing is ideally
processing department.
suited for the company’s needs.
© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

Solutions Manual, Chapter 9 423
The Foundational 15
1. The journal entries would be recorded as follows:
Work in Process—Mixing .................................................
120,000
Raw Materials Inventory ............................................ 120,000
79,500
Wages Payable ......................................................... 79,500
2. The journal entry would be recorded as follows:

97,000
Manufacturing Overhead ........................................... 97,000
3. The “units completed and transferred to finished goods” is computed

as follows:
Pounds
Work in process, June 1 .......................................... 5,000
Started into production during the month ................. 37,500
Total pounds in process........................................... 42,500
Deduct work in process, June 30.............................. 8,000
Completed and transferred out during the month ...... 34,500
4. and 5.
The equivalent units of production for materials and conversion are
computed as follows:
Equivalent Units
Materials Conversion
Units transferred out .................................... 34,500 34,500
Work in process, ending:
8,000 units × 100%.................................... 8,000
8,000 units × 40% ..................................... 3,200
Equivalent units of production ........................ 42,500 37,700

424 Managerial Accounting, Asia Global Edition
The Foundational 15 (continued)
6. and 7.
Cost of beginning work in process ................ $ 16,000 $ 12,000
Cost added during the period ....................... 120,000 176,500*
Total cost .................................................... $136,000 $188,500
* $79,500 + $97,000 = $176,500
8. and 9.
The cost per equivalent unit for materials and conversion is computed
as follows:
Total cost (a) ......................................... $136,000 $188,500
Equivalent units of production (b) ........... 42,500 37,700
Cost per equivalent unit (a) ÷ (b) ........... $3.20 $5.00
10. and 11.

The cost of ending work in process inventory for materials and
conversion is computed as follows:
Materials Conversion Total
Equivalent units of production (a) ... 8,000 3,200
Cost per equivalent unit (b) ............ $3.20 $5.00
Cost of ending work in process
inventory (a) × (b) .................... $25,600 $16,000 $41,600*
* $41,600 is the June 30 balance in the Work in Process—Mixing
Department T-account.
12. and 13.

The cost of materials and conversion transferred to finished goods is
computed as follows:
Units transferred out (a) .......................34,500 34,500
Cost per equivalent unit (b) .................. $3.20 $5.00
Cost of units transferred to finished
goods (a) × (b) ...............................
$110,400 $172,500 $282,900

The Foundational 15 (continued)
14. The journal entry to record the transfer of costs from Work in
Process—Mixing to Finished Goods would be recorded as follows:
Finished Goods............................................ 282,900
Work in Process—Mixing ....................... 282,900
15. The total cost to be accounted for and the total cost accounted for is:
Costs to be accounted for:
Cost of beginning work in process inventory ....... $ 28,000
Costs added to production during the period ...... 296,500
Total cost to be accounted for ........................... $324,500
Costs accounted for:
Cost of ending work in process inventory ........... $ 41,600
Cost of units completed and transferred out ....... 282,900
Total cost accounted for .................................... $324,500

WEIGHTED-AVERAGE METHOD PHYSICAL
UNITS %
BEGINNING WORK IN PROCESS (BWIP) 5,000
STARTED 37,500
TOTAL AVAILABLE or INPUTS 42,500
MATERIALS CONVERSION
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 34,500 100% 34,500 34,500
ENDING WORK IN PROCESS (EWIP) 8,000 100% 8,000 -
40% - 3,200
TOTAL PRODUCED or OUTPUTS 42,500 42,500 37,700
COSTS TOTAL
BWIP $ 16,000 $ 12,000 $ 28,000
INCURRED DURING THE PERIOD $ 120,000 $ 176,500 $ 296,500
TOTAL $ 136,000 $ 188,500 $ 324,500
COST PER EQUIVALENT UNIT $ 3.20 $ 5.00 $ 8.20
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 110,400 $ 172,500 $ 282,900
VALUE OF EWIP $ 25,600 $ 16,000 $ 41,600
$ 324,500

Exercise 9-1 (20 minutes)
a. To record issuing raw materials for use in production:
Work in Process—Molding Department ......... 23,000
Work in Process—Firing Department............. 8,000
Raw Materials ....................................... 31,000
b. To record direct labor costs incurred:
Wages Payable ..................................... 19,000
c. To record applying manufacturing overhead:
Manufacturing Overhead ....................... 62,000
d. To record transfer of unfired, molded bricks from
the Molding Department to the Firing Department:
Work in Process—Molding Department ... 57,000
e. To record transfer of finished bricks from the Firing
Department to the finished bricks warehouse:
Finished Goods............................................ 103,000
Work in Process—Firing Department ...... 103,000
f. To record cost of goods sold:
Cost of Goods Sold ...................................... 101,000
Finished Goods ..................................... 101,000

Weighted-Average Method
Equivalent Units (EU)

Units transferred out ...................... 190,000 190,000
15,000 units × 80% .................... 12,000
15,000 units × 40% .................... 6,000
Equivalent units of production ........ 202,000 196,000
WEIGHTED-AVERAGE METHOD PHYSICAL UNITS %

STARTED 175,000
EQUIVALENT UNIT
40% - 6,000

1.
Materials Labor Overhead
Cost of beginning work in process
inventory................................... $ 18,000 $ 5,500 $ 27,500
Cost added during the period ........ 238,900 80,300 401,500
Total cost (a) ............................... $256,900 $85,800 $429,000
Equivalent units of production (b) . 35,000 33,000 33,000
Cost per equivalent unit (a) ÷ (b) . $7.34 $2.60 $13.00
2.
Cost per equivalent unit for materials ..... $ 7.34
Cost per equivalent unit for labor ........... 2.60
Cost per equivalent unit for overhead ..... 13.00
Total cost per equivalent unit ................. $22.94


Ending work in process inventory:
Equivalent units of production ...... 2,000 800
Cost per equivalent unit ............... $13.86 $4.43
inventory ................................ $27,720 $3,544 $31,264
Units completed and transferred out:

Units transferred to the next
department ............................. 20,100 20,100
Cost per equivalent unit ............... $13.86 $4.43
Cost of units transferred out ......... $278,586 $89,043 $367,629

Baking Department
Cost Reconciliation
Cost of beginning work in process inventory . $ 3,570
Costs added to production during the period . 43,120
Total cost to be accounted for ...................... $46,690
Costs accounted for as follows:
Cost of ending work in process inventory ...... $ 2,860
Cost of units completed and transferred out.. 43,830 *
Total cost accounted for............................... $46,690
*The cost of units completed and transferred out can be deduced as

follows:
Cost of beginning Costs added Cost of ending Cost of units
work in process + to production = work in process + completed and
inventory during the period inventory transferred out
Cost of units
$3,570 + $43,120 = $2,860 + completed and
transferred out
Cost of units
completed and = $3,570 + $43,120 - $2,860
transferred out
Cost of units
completed and = $43,830
transferred out

Work in Process—Cooking ............ 42,000

Raw Materials Inventory ......... 42,000
Work in Process—Molding ............ 36,000
Wages Payable ....................... 86,000
Manufacturing Overhead ......... 120,000
Work in Process—Cooking ....... 160,000
Finished Goods ............................ 240,000
Work in Process—Molding ....... 240,000

1. Tons of Pulp
Work in process, June 1 .......................................... 20,000
Started into production during the month ................. 190,000
Total tons in process ............................................... 210,000
Deduct work in process, June 30 .............................. 30,000
Completed and transferred out during the month ...... 180,000
2. Equivalent Units (EU)

Labor and
Materials Overhead
Units transferred out ................................ 180,000 180,000
Materials: 30,000 tons × 60% complete . 18,000
Labor and overhead:
30,000 tons × 40% complete .............. 12,000
Equivalent units of production ................... 198,000 192,000

STARTED 190,000
EQUIVALENT UNIT

40% - 12,000

1. Materials Labor Overhead

department ...................................... 42,000 42,000 42,000
Materials:
8,000 units × 75% complete .......... 6,000
Labor and overhead:
8,000 units × 50% complete .......... 4,000 4,000
Equivalent units of production ............. 48,000 46,000 46,000
2. Materials Labor Overhead

Cost of beginning work in process .... $ 4,320 $ 1,040 $ 1,790
Cost added during the period ........... 52,800 21,500 32,250
Total cost (a) .................................. $57,120 $22,540 $34,040
Equivalent units of production (b) .... 48,000 46,000 46,000
Cost per equivalent unit (a) ÷ (b)..... $1.19 $0.49 $0.74


STARTED 45,000
MATERIALS LABOR CONVERSION
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 42,000 100% 42,000 42,000 42,000
ENDING WORK IN PROCESS (EWIP) 8,000 75% 6,000 - -

50% - 4,000 4,000
TOTAL PRODUCED or OUTPUTS 50,000 48,000 46,000 46,000
COSTS TOTAL
BWIP $ 4,320 $ 1,040 $ 1,790 $ 7,150
INCURRED DURING THE PERIOD $ 52,800 $ 21,500 $ 32,250 $ 106,550
TOTAL $ 57,120 $ 22,540 $ 34,040 $ 113,700
COST PER EQUIVALENT UNIT $ 1.19 $ 0.49 $ 0.74 $ 2.42
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 49,980 $ 20,580 $ 31,080 $ 101,640
VALUE OF EWIP $ 7,140 $ 1,960 $ 2,960 $ 12,060
$ 113,700

1. Materials Conversion
Units transferred to the next production
department ................................................. 175,000 175,000
Ending work in process:
Materials: 10,000 units × 100% complete ..... 10,000
Conversion: 10,000 units × 30% complete .... 3,000
Equivalent units of production ......................... 185,000 178,000
2. Materials Conversion
Cost of beginning work in process .................. $ 1,500 $ 4,000
Cost added during the period ......................... 54,000 352,000
Total cost (a) ................................................ $55,500 $356,000
Equivalent units of production (b)................... 185,000 178,000
Cost per equivalent unit (a) ÷ (b) ................... $0.30 $2.00
3. Materials Conversion Total

Equivalent units of production
(see above) ........................ 10,000 3,000
Cost per equivalent unit (see
above) ............................... $0.30 $2.00
inventory ............................ $3,000 $6,000 $9,000

department ........................ 175,000 175,000
Cost per equivalent unit
(see above) ........................ $0.30 $2.00
Cost of units completed and
transferred out ................... $52,500 $350,000 $402,500

STARTED 180,000
EQUIVALENT UNIT
30% - 3,000
COSTS TOTAL
BWIP $ 1,500 $ 4,000 $ 5,500
TOTAL $ 55,500 $ 356,000 $ 411,500
VALUATION TOTAL
VALUE OF EWIP $ 3,000 $ 6,000 $ 9,000
$ 411,500

1. Equivalent units of production

Pulping Conversion
Transferred to next department........................ 157,000 157,000
Pulping: 8,000 units x 100% complete ........... 8,000
Conversion: 8,000 units x 25% complete ........ 2,000
Equivalent units of production .......................... 165,000 159,000
2. Cost per equivalent unit

Pulping Conversion
Cost of beginning work in process ................ $ 4,800 $ 500
Cost added during the period ....................... 102,450 31,300
Total cost (a) .............................................. $107,250 $31,800
Equivalent units of production (b) ................ 165,000 159,000
Cost per equivalent unit, (a) ÷ (b) ............... $0.65 $0.20
3. Cost of ending work in process inventory and units transferred out

Pulping Conversion Total
Equivalent units of production... 8,000 2,000
Cost per equivalent unit ........... $0.65 $0.20
inventory ............................... $5,200 $400 $5,600
department ........................... 157,000 157,000
transferred out....................... $102,050 $31,400 $133,450

Exercise 9-10 (continued)
4. Cost reconciliation
Cost of beginning work in process inventory
($4,800 + $500) ........................................ $ 5,300
Costs added to production during the period
($102,450 + $31,300) ................................ 133,750
Total cost to be accounted for ....................... $139,050
Cost of units completed and transferred out .. 133,450
Total cost accounted for ............................... $139,050


STARTED 160,000
PULPING CONVERSION
EQUIVALENT UNIT

25% - 2,000
COSTS TOTAL
BWIP $ 4,800 $ 500 $ 5,300
TOTAL $ 107,250 $ 31,800 $ 139,050
VALUATION TOTAL
VALUE OF EWIP $ 5,200 $ 400 $ 5,600
$ 139,050

1. Computation of equivalent units in ending inventory:

Materials Labor Overhead
Units in ending inventory .......... 3,000 3,000 3,000
Percent completed ................... 80% 60% 60%
Equivalent units of production ... 2,400 1,800 1,800
2. Cost of ending work in process inventory and units transferred out:

Materials Labor Overhead Total
Equivalent units of
production ................. 2,400 1,800 1,800
Cost per equivalent unit $12.50 $3.20 $6.40
Cost of ending work in
process inventory ....... $30,000 $5,760 $11,520 $47,280
Units transferred to the
next department ......... 25,000 25,000 25,000
Cost per equivalent unit $12.50 $3.20 $6.40
Cost of units completed
and transferred out ..... $312,500 $80,000 $160,000 $552,500
3. Cost reconciliation:
Total cost to be accounted for ........................... $599,780

WEIGHTED-AVERAGE METHOD PHYSICAL %
UNITS
BEGINNING WORK IN PROCESS (BWIP) ????
STARTED ????
TOTAL AVAILABLE or INPUTS -
MATERIALS LABOR OVERHEAD
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 25,000 100% 25,000 25,000 25,000
ENDING WORK IN PROCESS (EWIP) 3,000 80% 2,400 - -
60% - 1,800 1,800
TOTAL PRODUCED or OUTPUTS 28,000 27,400 26,800 26,800
COSTS TOTAL
BWIP $ -
INCURRED DURING THE PERIOD $ -
TOTAL $ 599,780
COST PER EQUIVALENT UNIT $ 12.50 $ 3.20 $ 6.40 $ 22.10
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 312,500 $ 80,000 $ 160,000 $ 552,500
VALUE OF EWIP $ 30,000 $ 5,760 $ 11,520 $ 47,280
$ 599,780

Labor &
Materials Overhead
Pounds transferred to the Packing Department
during July* ...................................................... 375,000 375,000
Work in process, July 31:
Materials: 25,000 pounds × 100% complete ....... 25,000
Labor and overhead:
25,000 pounds × 60% complete...................... 15,000
Equivalent units of production .............................. 400,000 390,000
* 20,000 + 380,000 – 25,000 = 375,000

STARTED 380,000
EQUIVALENT UNIT
60% - 15,000

Problem 9-13 (45 minutes)
1. Equivalent units of production:

Materials: 40,000 units x 100% complete ....... 40,000
Conversion: 40,000 units x 25% complete ...... 10,000
2. Cost per Equivalent Unit

Total cost (a) .............................................. $360,000 $263,500
3. Applying costs to units:

Equivalent units of production 40,000 10,000
Cost per equivalent unit ....... $1.80 $1.55
inventory ........................... $72,000 $15,500 $87,500
department ....................... 160,000 160,000
Cost per equivalent unit ....... $1.80 $1.55
transferred out................... $288,000 $248,000 $536,000

Problem 9-13 (continued)
($25,200 + $24,800) .................................. $ 50,000
($334,800 + $238,700) .............................. 573,500
Total cost to be accounted for ....................... $623,500

STARTED 180,000
PULPING CONVERSION
EQUIVALENT UNIT

25% - 10,000
COSTS TOTAL
BWIP $ 25,200 $ 24,800 $ 50,000
INCURRED DURING THE PERIOD $ 334,800 $ 238,700 $573,500
TOTAL $ 360,000 $ 263,500 $623,500
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 288,000 $ 248,000 $536,000
VALUE OF EWIP $ 72,000 $ 15,500 $ 87,500
$623,500


Transferred to next department* ...................... 95,000 95,000
Materials: 15,000 units x 60% complete ......... 9,000
*Units transferred to the next department = Units in beginning work in
process + Units started into production − Units in ending work in
process = 10,000 + 100,000 − 15,000 = 95,000

Total cost (a) .............................................. $156,000 $98,000
3. Cost of ending work in process inventory and units transferred out

Equivalent units of production... 9,000 3,000
inventory ............................... $13,500 $3,000 $16,500
department ........................... 95,000 95,000
transferred out....................... $142,500 $95,000 $237,500

4. Cost Reconciliation
($1,500 + $7,200) ..................................... $ 8,700
($154,500 + $90,800) ................................ 245,300
Total cost to be accounted for....................... $254,000

WEIGHTED-AVERAGE METHOD PHYSICAL %
UNITS
STARTED 100,000
EQUIVALENT UNIT

20% - 3,000
COSTS TOTAL
BWIP $ 1,500 $ 7,200 $ 8,700
TOTAL $ 156,000 $ 98,000 $ 254,000
VALUATION TOTAL
VALUE OF EWIP $ 13,500 $ 3,000 $ 16,500
$ 254,000

1. Computation of equivalent units in ending inventory:

Mixing Materials Conversion
Units transferred to the next department ........ 50.0 50.0 50.0
Mixing: 1 unit × 100% complete ................ 1.0
Materials: 1 unit × 80% complete .............. 0.8
Conversion: 1 unit × 70% complete ........... 0.7
Equivalent units of production ........................ 51.0 50.8 50.7
2. Costs per equivalent unit:

Mixing Materials Conversion
Cost of beginning work in process inventory .... $ 1,670 $ 90 $ 605
Cost added during the period ......................... 81,460 6,006 42,490
Total cost ...................................................... $83,130 $6,096 $43,095
Equivalent units of production ........................ 51.0 50.8 50.7
Cost per equivalent unit ................................. $1,630 $120 $850

3. Costs of ending work in process inventory and units transferred out:
Mixing Materials Conversion Total
Equivalent units of production .................... 1.0 0.8 0.7
Cost per equivalent unit............................. $1,630 $120 $850
Cost of ending work in process inventory.... $1,630 $96 $595 $2,321
Units transferred to the next department .... 50.0 50.0 50.0
Cost per equivalent unit............................. $1,630 $120 $850
Cost of units transferred out ...................... $81,500 $6,000 $42,500 $130,000
Cost to be accounted for:
($1,670 + $90 + $605) .............................. $ 2,365
Cost added to production during the period
($81,460 + $6,006 + $42,490)................... 129,956
Total cost to be accounted for ...................... $132,321
Cost of units transferred out......................... 130,000

BEGINNING WORK IN PROCESS (BWIP) 1
STARTED 50
TOTAL AVAILABLE or INPUTS 51
MIXING MATERIALS CONVERSION
(TRANSFERRED IN)
EQUIVALENT UNIT
COMPLETED (i.e. TRANSFERRED OUT) 50 100% 50.0 50.0 50.0
ENDING WORK IN PROCESS (EWIP) 1 100% 1.0 - -
80% - 0.8
70% - - 0.7
TOTAL PRODUCED or OUTPUTS 51 51.0 50.8 50.7
COSTS TOTAL
BWIP $ 1,670 $ 90 $ 605 $ 2,365
INCURRED DURING THE PERIOD $ 81,460 $ 6,006 $ 42,490 $ 129,956
TOTAL $ 83,130 $ 6,096 $ 43,095 $ 132,321
COST PER EQUIVALENT UNIT $ 1,630 $ 120 $ 850 $ 2,600
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT $ 81,500 $ 6,000 $ 42,500 $ 130,000
(i.e. COMPLETED)
VALUE OF EWIP $ 1,630 $ 96 $ 595 $ 2,321
$ 132,321

Materials: 40,000 units x 75% complete ......... 30,000

Total cost (a) .............................................. $646,800 $278,200
3. Total units transferred ................................. 190,000

Less units in the beginning inventory............ 30,000
Units started and completed during April ...... 160,000
Note: This answer assumes that the units in the beginning inventory are
completed before any other units are completed.
4. No, the manager should not be rewarded for good cost control. The
Mixing Department’s low unit cost for April occurred because the costs
of the prior month have been averaged in with April’s costs. This is a
major criticism of the weighted-average method. Costs computed for
product costing purposes should not be used to evaluate cost control or
to measure performance for the current period.

STARTED 200,000
EQUIVALENT UNIT
60% - 24,000
COSTS TOTAL
BWIP $ 67,800 $ 30,200 $ 98,000
INCURRED DURING THE PERIOD $ 579,000 $ 248,000 $827,000
TOTAL $ 646,800 $ 278,200 $925,000
VALUATION TOTAL
VALUE OF GOODS TRANSFER OUT (i.e. COMPLETED) $ 558,600 $ 247,000 $805,600
VALUE OF EWIP $ 88,200 $ 31,200 $119,400
$925,000
STARTED AND COMPLETED 160,000

( i.e. COMPLETED minus BWIP)
or ( STARTED minus EWIP)

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Albert W. Aiken. John.
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or The Enchanted Island. of the Minnesota Massacre.
By Edward S. Ellis. By Edward S. Ellis.
No. 4—Blue Dick; or,
The Yellow Chief’s No. 29—The Scout. By
Vengeance. By Capt. Warren St. John.
Mayne Reid.
No. 5—Nat Wolfe; or,
No. 30.—Eagle Eye. By W.
The Gold-Hunters. By Mrs.
J. Hamilton.
M. V. Victor.
No. 6—The White No. 31—The Mystic
Tracker; or, The Panther Canoe. A Romance of a
of the Plains. By Edward S. Hundred Years Ago. By
Ellis. Edward S. Ellis.
No. 7—The Outlaw’s
No. 32—The Golden
Wife; or, The Valley
Harpoon; or, Lost Among
Ranche. By Mrs. Ann S.
the Floes. By Roger Starbuck.
Stephens.
No. 8—The Tall
Trapper; or, The Flower No. 33—The Scalp King.
of the Blackfeet. By Albert By Lieut. Ned Hunter.
W. Aiken.
No. 9—Lightning Jo, No. 34—Old Lute, the
the Terror of the Santa Indian-fighter; or, The Den
Fe Trail. By Capt. Adams. in the Hills. By E. W. Archer.
No. 10—The Inland No. 35—Rainbolt, the
Pirate. A Tale of the Ranger; or, The Ærial
Mississippi. By Captain Demon of the Mountain. By
Mayne Reid. Oll Coomes.
No. 11—The Boy
Ranger; or, The Heiress No. 36—The Boy Pioneer.
of the Golden Horn. By Oll By Edward S. Ellis.
Coomes.
No. 12—Bess, the No. 37—Carson, the
Trapper. A Tale of the Far Guide; or, the Perils of the
South-west. By Edward S. Frontier. By Lieut. J. H.
Ellis. Randolph.
No. 13—The French
No. 38—The Heart Eater;
Spy; or, The Fall of
or, The Prophet of the Hollow
Montreal. By W. J.
Hill. By Harry Hazard.
Hamilton.
No. 14—Long Shot; or, No. 39—Wetzel, the
The Dwarf Guide. By Capt. Scout; or, The Captives of
Comstock. the Wilderness. By Boynton
Belknap, M. D.
No. 15—The Gunmaker
No. 41—Wild Nat, the
of the Border. By James
Trapper. By Paul Prescott.
L. Bowen.
No. 16—Red Hand; or,
No. 42—Lynx-cap; or, The
The Channel Scourge. By
Sioux Track. By Paul Bibbs.
A. G. Piper.
No. 17—Ben, the
No. 43—The White
Trapper; or, The
Outlaw, or, The Bandit
Mountain Demon. By Maj.
Brigand. By Harry Hazard.
Lewis W. Carson.
No. 18—Wild Raven,
the Ranger; or, The No. 44—The Dog Trailer.
Missing Guide. By Oll By Frederick Dewey.
Coomes.
No. 19—The Specter
No. 45—The Elk King. By
Chief; or, The Indian’s
Capt. Chas. Howard.
Revenge. By Seelin Robins.
No. 20—The B’ar-Killer;
No. 46—Adrian, the Pilot.
or, The Long Trail. By Capt.
By Col. Prentiss Ingraham.
Comstock.
No. 21—Wild Nat; or, No. 47—The Man-hunter.
The Cedar Swamp Brigade. By Maro O. Rolfe.
By Wm. R. Eyster.
No. 22—Indian Jo, the No. 48—The Phantom
Guide. By Lewis W. Tracker. By Frederick
Carson. Dewey. Ready.
No. 23—Old Kent, the
No. 49—Moccasin Bill. By
Ranger. By Edward S.
Paul Bibbs. Ready May 9th.
Ellis.
No. 24—The One-Eyed No. 50—The Wolf Queen.
Trapper. By Capt. By Captain Charles Howard.
Comstock. Ready.
No. 25—Godbold, the No. 51—Tom Hawk, the
Spy. A Tale of Arnold’s Trailer. By Lewis Jay Swift.
Treason. By N. C. Iron. Ready June 6th.
☞ Beadle’s Dime Pocket Novels are always in print and

for sale by all newsdealers; or will be sent,
post-paid, to any address: single numbers, ten cents; six
months (13 Nos.) $1.25; one year (26 Nos.) $2.50.
Address,
BEADLE AND ADAMS, Publishers, 98

William Street, New York.
FO OTNOTES:
[1] The Shawnees called the Ohio river Kiskepila Sepe, i. e.,
Eagle river.
[2] Simon Girty was often called the White Shawnee by the
Indians.
Transcriber’s Notes
The Table of Contents at the beginning of the book was created by the
transcriber.
Inconsistencies in hyphenation such as “mad-woman”/“madwoman” have
been maintained.
Minor punctuation and spelling errors have been silently corrected and, except
for those changes noted below, all misspellings in the text, especially in
dialogue, and inconsistent or archaic usage, have been retained.
Page 89: “He made no pretentions” changed to “He made no pretensions”.

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10. and 11.

12. and 13.

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© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

Equivalent Units (EU)

WEIGHTED-AVERAGE METHOD PHYSICAL UNITS %

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© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

Materials Conversion Total

Units completed and transferred out:

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*The cost of units completed and transferred out can be deduced as

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Work in Process—Cooking ............ 42,000

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2. Equivalent Units (EU)

WEIGHTED-AVERAGE METHOD PHYSICAL UNITS %

BEGINNING WORK IN PROCESS (BWIP) 20,000

ENDING WORK IN PROCESS (EWIP) 30,000 60% 18,000 -

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

1. Materials Labor Overhead

2. Materials Labor Overhead

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BEGINNING WORK IN PROCESS (BWIP) 5,000

ENDING WORK IN PROCESS (EWIP) 8,000 75% 6,000 - -

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3. Materials Conversion Total

Units completed and transferred out:

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

1. Equivalent units of production

2. Cost per equivalent unit

3. Cost of ending work in process inventory and units transferred out

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

BEGINNING WORK IN PROCESS (BWIP) 5,000

ENDING WORK IN PROCESS (EWIP) 8,000 100% 8,000 -

© The McGraw-Hill Companies, Inc., 2015. All rights reserved.

1. Computation of equivalent units in ending inventory:

2. Cost of ending work in process inventory and units transferred out:

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