BOGO Inc. has two sequential processing departments, Roasting and Mixing. At the beginning of the month, the Roasting department had 2,000 units in inventory, 70% complete as to materials. During the month, the Roasting department started 18,000 units. At the end of the month, the Roasting department had 3,000 units in ending inventory, 80% complete as to materials. Cost information for the Roasting department for the month follows. Using the FIFO method, compute the Roasting department’s (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. Beginning work in process inventory (direct materials) $ 2,170 Direct materials added during the month 27,900

Antoinette Nunally Company uses the weighted average method of process costing. It had 30,000 units in beginning inventory, which were 80% complete as to materials and 65% complete as to conversion. During the month, it started 90,000 units. At the end of the month, 20,000 units were in inventory, which were 60% complete as to materials and 25% complete as to conversion. Cost information is as follows: Beginning work in process inventory: Direct materials costs Conversion costs Total beginning inventory cost Costs added during the month: Direct materials costs Conversion costs Total costs added during the month Total production costs Beginning Inventory Units Started Ending Inventory Equivalent Units of Production Equivalent units completed and transferred out Equivalent units for ending work in process Total equivalent units of production Cost per Equivalent Unit of Production $75.600 90,675 Costs of beginning work in process inventory Costs added during month Total costs 282,800…

Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows:             Materials: (7 kilograms × $10 per kilogram) $ 70   Labor: (3 hours × $22 per hour) $ 66       All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:           In-process beginning inventory   none   In-process ending inventory—90% complete as to labor   900 units Units completed during the month   7,100 units Budgeted output   8,600 units Purchases of materials, in kilograms (AQ)   33,000   Total actual labor costs incurred $ 526,000   Direct labor hours worked (AQ)   22,000 hours Materials purchase-price variance $ 2,900 unfavorable Increase in materials inventory in July   1,300 kilograms Beginning inventory of materials   0 kg.…

Super Sports Drinks, Inc. has two departments: Mixing and Bottling. Direct materials are added at the beginning of the mixing process and at the end of the bottling process. Conversions costs are added evenly throughout each process. Data for the month of May for the Mixing Department are as follows: Units Amount Beginning Work-in-Process Inventory 0 units Started in production 8,150 units Completed and transferred out to Bottling 4,200 units Ending Work-in-Process Inventory 60% through mixing process 3,950 units   Costs Amount Beginning Work-in-Process Inventory $0.00 Costs added during May:   Direct Materials $8,581 Direct Labor $2,153 Manufacturing overhead allocated $4,470 Total costs added during May $15,204   Complete the production report for the month of May.(Round your answers to two decimal places when needed and use rounded answers for all future calculations).Super Sports Drinks, Inc.   Equivalent Units UNITS Whole Units Transferred…

Super Sports Drinks, Inc. has two departments: Mixing and Bottling. Direct materials are added at the beginning of the mixing process and at the end of the bottling process. Conversions costs are added evenly throughout each process. Data for the month of May for the Mixing Department are as follows: Units Amount Beginning Work-in-Process Inventory 0 units Started in production 7,780 units Completed and transferred out to Bottling 4,110 units Ending Work-in-Process Inventory 60% through mixing process 3,670 units   Costs Amount Beginning Work-in-Process Inventory $0.00 Costs added during May:   Direct Materials $8,531 Direct Labor $2,264 Manufacturing overhead allocated $4,680 Total costs added during May $15,475   Complete the production report for the month of May.(Round your answers to two decimal places when needed and use rounded answers for all future calculations).