# Don’t Cry Over Spilled​ Milk, Inc., a manufacturer of​ mops, uses the weighted average method in...

###### Question:

Don’t Cry Over Spilled​ Milk, Inc., a manufacturer of​ mops, uses the weighted average method in its processing costing system.​Don’t Cry uses a traditional costing system in the allocation of its manufacturing overhead​ (MOH) to​ production; MOH costs are allocated to production on the basis of machine hours logged during the period. Total estimated MOH for the period was​$400,000 and total estimated machine hours were​ 100,000. The following data concern the operations of the​ company’s first processing​department, Assembly, for June 2018.  Beginning Work in Process 800 mops, 60% complete with respect to direct materials, 10% complete with respect to conversion Costs in Beginning Work in Process$3712 (of this amount, $1296 is for direct materials) Units Started in June$16,000 mops Direct Product Costs Added During June direct materials $47,076; direct labor$216,213 Ending Work in Process 300 mops, 60% completed with respect to direct materials, 70% completed with respect to conversion

During June, 75,890 actual machine hours were logged during production.

(round all calculation to 2 decimal places. all answers should include commas and 2 decimal places i.e.​ 1,000.00 not 1000.​)

1) The cost to assemble one mop in June was $____. 2) The cost of goods completed and transferred out of the Assembly department during June equals$_____.

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