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Based on the information provided in the image about the cost accounting for Department A and Department B at JLM Company, you're looking to calculate the cost to be accounted for Department No. 2, which is assumed to be Department B.

From the table:
- **Units received from the previous department**: 30,000 units.
- **Final units in process**: 6,000 units.
- **Degree of completion for final units**: Direct materials are 100% complete, Conversion costs are 66.6% complete.

### Cost Calculation
First, the cost transferred from Department A to B for the 30,000 units received:
- **Direct Materials**: $31,500 from Dept. A.
- **Direct Labor**: $24,180 from Dept. A.
- **Overhead (CIF Aplicados)**: $20,460 from Dept. A.

Total cost from Dept. A transferred to Dept. B = $31,500 + $24,180 + $20,460 = $76,140.

Additional costs in Dept. B:
- **Direct Materials**: $0 (since no new materials were added in Dept. B).
- **Direct Labor**: $15,680.
- **Overhead**: $13,440.

Total cost added in Dept. B = $15,680 + $13,440 = $29,120.

### Total Cost for Dept. B
Total cost for processing in Dept. B = $76,140 (transferred from Dept. A) + $29,120 (added in Dept. B) = $105,260.

Given the 6,000 units ending in Dept. B with completion rates of 100% for materials and 66.6% for conversion costs, the cost needs to be adjusted for the degree of completion:
- **Adjusted Material Cost**: $105,260 (as 100% materials completion means all material costs are accounted for).
- **Adjusted Conversion Cost**: $105,260 * 66.6% = $70,105.716.

Thus, the total cost to account for in Department B considering the degree of completion is: 
- Direct Materials fully accounted: $105,260
- Conversion Costs (partially completed): $70,105.716

Overall, the total costs that need to be accounted for in Dept. B = $105,260 (materials) + $70,105.716 (conversion) = $175,365.716.

Would you like more detailed explanations on any specific part of this calculation, or do you have any other related questions?

**Further Questions You Might Consider:**
1. How would the calculation differ if the completion rates changed?
2. What are the implications of having a 100% completion rate for materials?
3. How does the cost per unit change based on different output scenarios?
4. What impact does the direct labor and overhead have on the total cost?
5. How would these calculations adjust if the units received from Department A differed?

**Tip:** Always ensure that the degree of completion percentages are correctly applied to the respective cost components to avoid discrepancies in total cost calculations.

Determine el costo por contabilizar del departamento No.2 basado en la información proporcionada en el cuadro de costos para los departamentos A y B de la compañía JLM.

This cost accounting problem for Department No. 2 at JLM Company covers key concepts such as equivalent units of production, cost allocation, and cost transfer between departments. Learn how to calculate the total cost for processing in Department B, including materials and conversion costs.

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