Great Pasta Company manufactures a single product that goes through two processes — mixing and cooking. The following data pertains to the Mixing Department for September.   Work-in-process Inventory September 1 44,000 units Conversion complete 70%   Work-in-process inventory September 30 24,000 units Conversion complete 50%   Units started into production in September 112,000   Units completed and transferred out ? units Costs     Work-in-process inventory September 1     Material P $ 189,000   Material Q 174,000   Conversion 189,000   Costs added in September     Material P $ 284,000   Material Q 260,000   Conversion 494,200     Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for conversion under the weighted-average method are calculated to be:

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Honeybutter Pty Ltd manufactures a product that goes through two departments prior to completion—the Mixing Department followed by the Packaging Department. The following information is available about work in the first department, the Mixing Department, during June.     Percent completed        Units Materials              Conversion Work in process, beginning     70,000  70%                40% Units started during June     460,000     Completed and transferred out          450,000     Work in process, ending    75%                 25% Work in process, beginning     $36,550               $13,500 Cost added during June   $391,850               $287,300   Required: Assume that the company uses the weighted-average method. (a) Determine the physical units of the ending inventory in June for the Mixing Department  (b) Determine the equivalent units for June for the Mixing Department  (c) Compute the costs per equivalent unit…

Giddings Pharmaceutical Company is a maker of drugs for high blood pressure and uses a process costing system. The following information pertains to the final department of Giddings's blockbuster drug called Solcax. Beginning work-in-process (40% completed) Transferred-in Normal spoilage Abnormal spoilage Good units transferred out Ending work-in-process (1/3 completed) Conversion costs in beginning inventory Current conversion costs What are the equivalent units for conversion costs? Multiple Choice Giddings calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of Solcax that are spoiled are the result of defects not discovered before inspection of finished units. Materials are added at the beginning of the process. Using the weighted-average method, answer the following question: O ) 5,080 units. 5,800 units. 1,000 units 4,800 units…

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…

Costs per Equivalent Unit and Production Costs 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 $33,320 of direct materials. ACCOUNT Work in Process—Forging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 3,400 units, 70% completed     38,080       30 Direct materials, 31,000 units 294,500     332,580       30 Direct labor 28,000     360,580       30 Factory overhead 38,675   ?   399,255       30 Goods finished, ? units     ?       30 Bal., 2,700 units, 90% completed     ?       Cost per equivalent units of $9.50 for Direct Materials and $2.10 for Conversion Costs. Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal places. Round final answers…

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).