es Dittmar Products has provided the following information pertaining to equivalent units of production in its Molding Department month of April: Units in beginning work in process, April 1 Units started and completed in April Units in ending work in process, April 30 Direct Materials Conversion 12,000 ? 9,000 ? 24,000 ? All direct materials used in the Molding Department are added at the beginning of the process. On April 1, beginning inventory w percent complete with respect to conversion. On April 30, ending inventory was 60 percent complete with respect to conversion Compute equivalent units of direct materials and conversion used in April by Dittmar's Molding Department. Equivalent Units Direct materials Conversion I

The following Information about the work-in-process Inventory pertains to the Remington Plant for the month of July (all materials are added at the beginning of the process): Beginning work in process (43,000 units): Percentage complete with respect to Costs Ending work in process (59,000 units): Percentage complete with respect to Costs Materials Conversion 100% 20% $ 92,100 $ 27,136 100% 60% ?? ?? The Remington Plant started 233,000 units and transferred out 217,000 in July. Materials costs incurred in July were $764,000 and conversion costs were $1,149,000. Required: Compute the cost per equivalent unit for materials and conversion costs using the weighted-average method. Note: Round your answers to 2 decimal places. Cost per equivalent unit Direct Materials Conversion

Wetzel Manufacturing Company has two departments, Assembly and Finishing. The following data for the Assembly Department for June Year 2 is provided: Determination of Equivalent Units Beginning inventory Units started Total Beginning work in process Started during the month Completed during the month Ending work in process Costs added during month Required: a. Prepare a cost of production report for the Assembly Department. Wetzel uses the weighted average method to determine equivalent units. Cost of Production Report Assembly Department Month Ended June 30 Transferred to Finishing Department Ending inventory Total Units Determination of Cost per Unit Cost accumulation: Beginning inventory Materials Labor Overhead Total product costs Divide by equivalent units Cost per equivalent unit Cost Allocation Transferred to Finishing Department Ending work in process inventory Total 640 1,640 1,890 390 Direct Direct % Complete Material Labor Overhead 75% Actual 40% $19,676 Equivalent Units…

Running Company had the following information for the month of June:   Work in process beginning inventory, June 1 2,200 units Units transferred in 16,600 units Work in process ending inventory, June 30 4,200 units   Beginning work-in-process inventory is 30 percent complete as to conversion. Ending work-in-process inventory is 50 percent complete as to conversion. Materials are added at the end of the process. How many units were started and completed in June?   Multiple Choice   12,400.   10,200.   14,500.   16,700.   18,700.

The following data reports on the July production activities of the Molding department and Oak Company. Prepare the Molding department's production cost report using the FIFO method. Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Beginning work in process Direct materials Conversion Units Direct Materials Percent CompleteConversion Percent Complete 6,000 100% 97.500 96.000 7.500 100% $55,650 6,840 $ 62,490 Costs added this period Direct materials Conversion 1.072,500 566,010 1,638,510 20% 60% Using the FIFO method, what are the Equivalent Units of Production (EUPS) for direct materials and conversion?

The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed)- 4,000 units Completed units during June- 65,000 units Ending Inventory (60% completed)- 7,000 units What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories?

Sarasota Company has the following production data for January End. Work in Process Inventory Beg. Work in Units Started % Complete as to Process Inv into Production Units -0- FL180 1,240 Conversion Cost 3084 Compute the physical units for January. Beginning work in process inventory Started into production Total units to be accounted for Completed and transferred out Ending work in process inventory Total units accounted for

The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $35,700 of direct materials. ACCOUNT Work in Process-Forging Department Date Nov. Item 1 Bal., 3,400 units, 60% completed 30 Direct materials, 31,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, 2 units 30 Bal., 2,700 units, 80% completed LA Debit 316,200 33,410 46,140 Credit ? ACCOUNT NO. Balance Debit Credit 40,596 356,796 390,206 436,346 ? ? a. Determine the number of units transferred to the next department. units b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November.

The following information about the work-in-process inventory pertains to the Remington Plant for the month of July (all materials are added at the beginning of the process): Materials Conversion Beginning work in process (26,000 units): Percentage complete with respect to 100 % 20% Costs $ 83,600 $ 18, 636 Ending work in process (42,000 units): Percentage complete with respect to 100 % 60% Costs ? ? ? ? The Remington Plant started 216,000 units and transferred out 200,000 in July. Materials costs incurred in July were $594,000 and conversion costs were $979,000. Required: Compute the cost per equivalent unit for materials and conversion costs using the FIFO method.

Wetzel Manufacturing Company has two departments, Assembly and Finishing. The following data for the Assembly Department for June Year 2 is provided: Determination of Equivalent Units Beginning inventory Units started Total Beginning work in process Started during the month Completed during the month Ending work in process Costs added during month Required: a. Prepare a cost of production report for the Assembly Department. Wetzel uses the weighted average method to determine equivalent units. Cost of Production Report Assembly Department Month Ended June 30 Transferred to Finishing Department Ending inventory Total Units Determination of Cost per Unit Cost accumulation: Beginning inventory Materials Labor Overhead Total product costs Divide by equivalent units Cost per equivalent unit Cost Allocation Transferred to Finishing Department Ending work in process inventory Total 500 1,500 1,750 250 Direct Direct % Complete Material Labor Overhead 75% Actual 40% $18, 276 $7,620 $4,564 Total…