Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period
$40,000

Costs added during period:
Direct materials (10,400 units at $8)
83,200

Direct labor
63,000

Factory overhead
25,000

Total value of beginning WIP: 62,205.61

Solution:

First-in, first-out process of paying inventories'

They will apply the additional expense to the conclusion of the existing cost estimate at the initiation of WIP.

Equivalent units conversion cost:

complete units:                                                       11,000

work on beginning WIP inventory: 3,600 x 25%   = (900)

work on ending WIP invenotry: 3,000 x 20%        = 600  

           Equivalent Units for Conversion Cost       10,700

Conversion cost per unit: 63,000 labor + 25,000 overhead

                                        Total : 88,000

Cost per equivalent units: 88,000 / 10,700 = 8,22429 = 8.2243

Beginning Inventory:

Beginning Cost:  40,000

Conversion Cost added:

3,600 x 75% x 8.2243 = 22.205,6075

Total value of beginning WIP: 62,205.61

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.