In March, Department B transferred to Department C, 100,000 units costing P450,000. In addition to the above, Department C provided the following data: In process, beginning: 10,000 units 1/5 completed 6,000 units 5/6 completed P47,010 30,807 During the month, Department C transferred to stockroom 96,000 units, while 2,000 units are finished and on hand. Remainder is divided as follows: One-third is 40% complete Two-third is 60% complete Cost incurred during the month consist of materials P45,720, labor P15,090, and overhead P18,108. Materials are added 50% at the start of the process and 50% at the end of the process. Labor and overhead are applied uniformly to production. Required: With supporting schedule of cost of production report give the following: 1. EUP materials 5. Manufacturing cost per unit 2. EUP conversion 3. Unit material cost 4. Unit conversion cost 6. Total cost of WIP, beginning 7. Total cost completed and transferred 8. Total cost of WIP, end

2. The Finishing Department started the month with 500 units in process, received 2,000 units from the Assembly Department, and transferred 2,100 units to the finished goods storage area. All direct materials are added at the beginning of the process. The units in process at the end of the month are 45% complete with respect to conversion costs. The department uses the weighted-average method. The Finishing Department incurred the following costs: Added this month Total $ 25,000 $ 31,250 2,000 2,500 5,590 6,840 $ 32,590 $ 40,590 Transferred In Direct Materials Conversion Costs Total Beginning WIP $ 6,250 500 1,250 $ 8,000 1). How many units are still in process at the end of the month? 2). Compute the equivalent units of production for the Finishing Department. 3). Determine the cost per equivalent unit for transferred in, direct materials, and conversion costs. 4). Determine the cost to be transferred to Finished Goods Inventory.

Muscat Painting Company has the following production data for March. Beginning work process 400,000 units (60% complete), started into production 370,000 units, completed and transferred out 706,000 units, and ending work in process 40,000 units (40% complete). the equivalent units of production for conversion costs will be: Select one: O a. 810,000. O b. 650,000. O c 770,000. O d. None of the answers are correct O e. 722,000.

Use this information about Department G to answer the question that follows. Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period, 3,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Work in process, beginning of period $40,000 Costs added during period:      Direct materials (10,400 units at $8) 83,200    Direct labor 63,000    Factory overhead 25,000 All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. Determine the total cost of the inventory in process at the end of the period. Round the unit cost computation to the nearest cent. a. $21,432 b. $16,163 c. $28,932 d. $35,670

Axel Ltd. began operations on October 1 of the current year. Its production requires that direct materials be added at the beginning of the process, and conversion costs are incurred uniformly. Direct materials costs for October were $380,000, and conversion costs were $1,750,000. There were 80,000 units started during the month. The ending inventory was 25,000 units, which were 60% complete. What was the cost per equivalent unit for conversion? Round to the nearest cent. OA. $70.00 OB. $25.00 OC. $21.88 O D. $16.67 OE. $116.67

Barney makes a single product in two Departments. The production data for Dept. 2 for Aug 2020 follows: Production Cost Transferred in Materials Conversion Quantities In Process, beginning (40% done) Received from Dept. 1 Completed and transferred In Process, end (60% done) O 70,000 O 111,600 Last Month This Month O 111,400 40,750 222,750 O 68,600 9,500 168,750 4,850 202,500 10,000 Materials are added at the start of the process, and losses normally occur continuously. 75,000 Using the weighted average method, how much is the cost of the work in process, ending? 62,500 15,000