For one mixing department, the AC239 Unit 6 process costing exercise runs five linked schedules under the weighted average method, from physical flow to a closing cost reconciliation. Searches like "ac 239 unit 6 assignment example", "ac239 unit 6 sample" and "ac239 unit 6 example" land here.
What a finished AC239 Unit 6 process costing exercise looks like
Five schedules in sequence, each a small table. The first tracks physical units: units in beginning work in process plus units started equals units completed and transferred out plus units in ending work in process. The second computes equivalent units in two columns, materials and conversion. Units transferred out count in full in both; ending work in process counts in full for materials, which go in before mixing begins, and at its stated percentage of completion for conversion. The third schedule totals costs to account for, beginning balance plus current costs, separately for materials and conversion. The fourth divides each total by its equivalent units for a cost per equivalent unit. The fifth assigns costs to units transferred out and to ending work in process and reconciles them to the third schedule's total.
How a AC239 Unit 6 example is structured
The five schedules are chained. The physical flow is balanced before any equivalent unit is computed, since a units count that does not balance guarantees every later figure is wrong. The equivalent units schedule states the entry point of each input in a line above its columns, the line a grader checks before any other. Costs to account for are split by input from the beginning, because a single blended cost per unit would erase the difference the unit is teaching. Cost per equivalent unit is carried to enough decimals that rounding stays below a dollar, and the assignment schedule applies it to each input separately before summing. The reconciliation line closes the exercise, and a brief note explains any rounding difference. A final sentence contrasts the weighted average result with what the first in, first out method would change.
Physical units balanced
Beginning units plus units started against units transferred out plus ending units. The count must balance before any cost enters the exercise.
Two equivalent unit columns
Materials counted in full for ending inventory because they are added up front; conversion counted at the stated completion percentage. Units transferred out count fully in both.
Costs to account for, by input
Beginning work in process cost plus current period cost, kept separate for materials and conversion so each can be divided by its own equivalent units.
Cost per equivalent unit
Each input's total over its equivalent units, carried to enough decimal places that rounding stays small and visible.
Assignment and reconciliation
Costs assigned to units transferred out and to ending inventory input by input, summed, and matched to total costs to account for, with any rounding labeled.
Where marks go in AC239 Unit 6
One completion percentage applied to both inputs costs the most, because it ignores the problem's own statement that ingredients go in before any mixing begins. Ending inventory then carries too little materials cost and the transferred cost comes out too high. Mixing methods is the next deduction: beginning inventory costs included in the numerator, as weighted average requires, while the work already done on beginning units is dropped from equivalent units, as first in, first out would require. The result is a cost per unit that belongs to neither method. Physical flow schedules that do not balance, and reconciliations that do not tie, are marked down wherever they occur, and a reconciliation left off entirely forfeits the proof the rubric usually rewards. Rounding differences left unexplained draw small deductions.
Get a AC239 Unit 6 example written to your instructions
Process costing problems differ mainly in their percentages, so the Unit 6 figures matter most: units, completion stages, beginning inventory and costs by input. Include them with the rubric and say whether weighted average or first in, first out is required. All five schedules arrive within 24-48h; the first custom sample is free.
AC239 Unit 6 questions, answered
How does first in, first out change the equivalent units?
It separates the work done this period from work done last period. Equivalent units then cover only the work needed to finish beginning inventory, plus units started and completed, plus ending inventory, and beginning inventory costs are kept out of the cost per unit. The weighted average method blends both periods. Where a section assigns both, the sample shows the two schedules side by side.
What if a second department receives the units?
Then the second department adds a third input, transferred-in cost, which is always one hundred percent complete for units in its ending inventory because those units arrived whole. The five schedules repeat with an extra column. Many AC239 problems stop at one department, but multi-department versions appear often enough that the sample notes how the column would work.
Why must materials and conversion be kept apart?
Because they are complete to different degrees. Units still in process at period end may have received all of their materials but only part of the labor and overhead, so a single percentage would misstate one input or the other. Separate columns let each input be divided by its own equivalent units, which is the whole mechanism of process costing.