Dama Company produces women's blouses and uses the FIFO method to account for its manufacturing costs. The product Dama makes passes through two processes: Cutting and Sewing. During April, Dama's controller prepared the following equivalent units schedule for the Cutting Department:     Direct Materials   Conversion Costs Units started and completed     45,000       45,000   Units, beginning work in process:                 20,000 × 0%     —       —   20,000 × 50%     —       10,000   Units, ending work in process:                 20,000 × 100%     20,000       —   20,000 × 25%     —       5,000   Equivalent units of output     65,000       60,000   Costs in beginning work in process were direct materials, $25,000; conversion costs, $80,000. Manufacturing costs incurred during April were direct materials, $260,000; conversion costs, $384,000. Required: 1. Prepare a physical flow schedule for April.   Dama Company Physical Flow Schedule Units to account for:           Total units to account for   Units accounted for:               Total units accounted for   2. Compute the cost per equivalent unit for April. If required, round your answer to the nearest cent. $ per equivalent unit 3. Determine the cost of ending work in process and the cost of goods transferred out. Cost of ending work in process $ Cost of goods transferred out $ 4. Prepare the journal entry that transfers the costs from Cutting to Sewing.

Gunnison Company had the following equivalent units schedule and cost information for its Sewing Department for the month of December:   Direct Materials         Conversion Costs   Units started and completed 49,000   49,000   Add: Units in beginning work in process ×                Percentage complete:                5,000 × 0% direct materials —              5,000 × 50% conversion Costs     2,500   Add: Units in ending work in process ×                Percentage complete:                13,000 × 100% direct materials 13,000   —          13,000 × 35% conversion Costs —   4,550   Equivalent units of output 62,000   56,050   Costs:                Work in process, December 1:                  Direct Material     $25,000            Conversion Costs     5,000            Total work in process     $30,000          Current costs:                  Direct Material     $372,000            Conversion Costs     224,200            Total current costs…

Limpiar Company produces a liquid household cleaning product. The Mixing Department, the first process department, mixes the ingredients required for the cleaning product. The following data are for May: Work in process, May 1 Quarts started Quarts transferred out Quarts in EWIP Direct materials cost Direct labor cost Overhead applied Direct materials are added throughout the process. Ending inventory is 40 percent complete with respect to direct labor and overhead. Required: Prepare a production report for the Mixing Department for May. If an answer is zero, enter "0". Limpiar Company Mixing Department Production Report for May Unit Information Units to account for: 270,000 225,000 45,000 $1,437,000 $169,000 $338,000 Total units to account for Units accounted for: Total units accounted for Work completed Physical Flow Equivalent Units

Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,900 ounces in beginning work in process inventory (30% complete). During the period, 30,700 ounces were completed. The ending work in process inventory was 1,500 ounces (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units

Mercier Manufacturing produces a plastic part in three sequential departments: Extruding, Fabricating, and Packaging. Mercier uses the weighted-average process costing method to account for costs of production in all three departments. The following information was obtained for the Fabricating Department for the month of September. Work in process on September 1 had 15,000 units made up of the following: Degree of Amount Completion Prior department costs transferred in from the Extruding Department Costs added by the Fabricating Department Direct materials Direct labor Manufacturing overhead Work in process, September 1 Direct materials Direct labor Manufacturing overhead Total costs added During September, 75,000 units were transferred in from the Extruding Department at a cost of $356,250. The Fabricating Department added the following costs: $ 214, 200 64,800 33,480 $ 312,480 Manufacturing overhead Direct materials. 100% Direct labor 60 50 $ 75,750 $36,000 9,300 8,520 $ 53,820 $…

Sunland Furniture Company manufactures living room furniture through two departments: Framing and Upholstering. The company uses the weighted-average method. Materials are entered at the beginning of each process. For May, the following cost data are obtained from the two work in process accounts. Work in process, May 1 Materials Conversion costs Costs transferred in Costs transferred out Work in process, May 31 (a) Framing 407,000 Save for Later $0 168.000 Answer the following questions. 320,000 0 114,000 Unit cost of materials for May Upholstering $ $? ? 320,000 320,000 If 3,700 sofas were started into production on May 1 and 2,000 sofas were transferred to Upholstering, what was the unit cost of materials for May in the Framing Department? ? ? Attempts: 0 of 1 used Submit Answer

Gunnison Company had the following equivalent units schedule and cost information for its Sewing Department for the month of December:   Direct Materials         Conversion Costs   Units started and completed 40,000   40,000   Add: Units in beginning work in process ×                Percentage complete:                5,000 × 0% direct materials —              5,000 × 50% conversion Costs     2,500   Add: Units in ending work in process ×                Percentage complete:                10,000 × 100% direct materials 10,000   —          10,000 × 35% conversion Costs —   3,500   Equivalent units of output 50,000   46,000   Costs:                Work in process, December 1:                  Direct Material     $35,000            Conversion Costs     10,000            Total work in process     $45,000          Current costs:                  Direct Material     $400,000            Conversion Costs     184,000            Total current costs…

Terminal Industries (TI) produces a product using three departments: Mixing, Processing, and Filtering. New material is added only in the Mixing Department. The following information is given for the Processing Department for August. Tl uses process costing. WIP Inventory Processing Department: August 1 Quantity (60% complete) Transferred-in costs (from Mixing Department) Conversion costs (Processing Department) Total WIP cost: August 1 Current production and costs (August) Units started Current costs Transferred-in costs (from Mixing Department) Conversion costs (Processing Department) Total current cost: August WIP Inventory Processing Department (August 31). Quantity (20% complete) Transferred-in costs (from Mixing Department) Conversion costs (Processing Department) Total WIP cost: August 31 Required: 30,000 units $ 38,850 13,692 $ 52,542 77,000 units $ 88,900 57,100 $ 146,000 15,000 units ?? ?? ?? a. Complete the production cost report for August using the weighted-average method.…