Horngren's Financial & Managerial Accounting: The Managerial Chapters,  8th Edition E-M:3-21 Computing EUP, assigning costs, no beginning WIP or costs transferred in     Every Color prepares and packages paint products. Every Color has two departments: Blending and Packaging. Direct materials are added at the beginning of the blending process (dyes) and at the end of the packaging process (cans). Conversion costs are added evenly throughout each process. The company uses the weighted-average method. Data from the month of May for the Blending Department are as follows:     Gallons Beginning Work-in-Process Inventory 0 gallons Started in production 9,000 gallons Completed and transferred out to Packaging in May 4,000 gallons Ending Work-in-Process Inventory (30% of the way through the blending process) 5,000 gallons Costs Beginning Work-in-Process Inventory  $         0              Costs added during May:     Direct materials 6,750                Direct labor 1,300                Manufacturing overhead allocated     2,000              Total costs added during May $ 10,050                 Requirements       1. Compute the Blending Department’s equivalent units of production for direct materials and for conversion costs.     1. Total EUP for CC 5,500       2. Compute the total costs of the units (gallons)   a. completed and transferred out to the Packaging Department.       b. in the Blending Department ending Work-in-Process Inventory.

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Required information [The following information applies to the questions displayed below.] Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Required 1 Required 2 Required information Complete this question by entering your answers in the tabs below. Unit reconciliation: Units to account for: Total units to account for Units accounted for: Total units accounted for Equivalent units of production (EUP) Required information + Equivalent units of production Cost per equivalent unit of production Cost Assignment Beginning work in process To complete beginning work in process Assume that Tamar uses the FIFO method of process costing.…

Problem No. 2 (Cost Accounting)   Determine the following using the weighted average (WA) method of process costing   1. Equivalent units of production for materials and conversion cost 2. unit costs, and; 3. Inventory values

! Required information [The following information applies to the questions displayed below.] Victory Company uses weighted average process costing. The company has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Total units Units 67,000 893,000 770,000 190,000 Units $ 499,200 88,400 3,340,800 1,679,600 Direct Materials Percent Complete 100% 100% Percent Complete Required: 1. Compute equivalent units of production for both direct materials and conversion. Conversion Percent Complete 80% $ 587,600 5,020,400 $ 5,608,000 Equivalent Units of Production (EUP) - Weighted…

! Required information [The following information applies to the questions displayed below.] Victory Company uses weighted average process costing. The company has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Cost per equivalent unit of production Units Total costs + Equivalent units of production (from part 1) Cost per equivalent unit of production 67,000 893,000 770,000 190,000 $ 499,200 88,400 3,340,800 1,679,600 Direct Materials Percent Complete 100% 100% Costs EUP Conversion Percent Complete 80% $ 587,600 2. Compute cost per equivalent unit of production…

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Required information [The following information applies to the questions displayed below.] Victory Company uses weighted average process costing. The company has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials. Conversion Total costs to account for Units Cost per equivalent unit of production Costs added this period Costs of beginning work in process Total costs +Equivalent units of production (from part 1) Cost per equivalent unit of production 78,000 831,000 710,000 199,000 $ 354,510 212,325 2,372,490 4,034,175 Direct Materials Percent Complete 100% 30 100% Conversion Percent Complete -80% Costs EUP $…