O Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Oak Ridge Steel Company is $468,000. The conversion cost for the period in the Rolling Department is $280,250. The total equivalent units for direct materials and conversion are 2,600 tons and 4,750 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: Conversion cost per equivalent unit: per ton per ton 7

Equivalent Units of Materials Cost The Rolling Department of Blackrock Steel Company had 800 tons in beginning work in process inventory (20% complete). During the period, 12,700 tons were completed. The ending work in process inventory was 2,000 tons (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units

Department W had 2,520 units, one-third completed at the beginning of the period; 12,700 units were transferred to Department X from Department W during the period; and 800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. The equivalent units of production used to compute unit conversion cost on the cost of production report for Department W, assuming the company uses FIFO, are a.16,020 units b.10,180 units c.12,260 units d.11,860 units

A production department reports the following conversion costs. Equivalent units of production for conversion total 478,000 units this period. Calculate the cost per equivalent unit of production for conversion. The company uses the weighted average method. Costs of beginning work in process $ 1,057,500 Costs added this period 775,000 Cost per equivalent unit of production-Weighted average Costs transferred out Cost of ending work in process Total costs + Equivalent units of production Cost per equivalent unit of production Conversion EUP per EUP Ch.

Equivalent Units of Production The Converting Department of Girders Company uses the weighted average cost (WAC) method and had 3,500 units in work in process that were 60% complete at the beginning of the period. During the period, 24,900 units were started and 25,200 units were completed and transferred to the Packing Department. There were 3,200 units in process that were 30% complete at the end of the period. a. Determine the number of units to be accounted for and to be assigned costs for the period. Whole Units Units to be accounted for Units to be assigned costs b. Determine the number of equivalent units production for the period. 27,000 X Feedback. 24,900 X 27,000 X Check My Work (a) Recall that the numberof units to be accounted for is the sum of the units in beginning work in process and the units started during the period. Also know that the number of units to be assigned costs s the sum of the units transferred to the Packing Department during the period and the ending…

Equivalent Units of Production The Converting Department of Worley Company had 840 units in work in process at the beginning of the period, which were 60% complete. During the period, 17,600 units were completed and transferred to the Packing Department. There were 960 units in process at the end of the period, which were 75% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Whole Units Direct Materials Conversion Equivalent Units Equivalent Units

Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Jabari Company is $6,000,000. The conversion cost for the period in the Rolling Department is $925,200. The total equivalent units for direct materials and conversion are 16,000 tons and 15,420 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: $ Conversion cost per equivalent unit:: per ton per ton

Sierra Company has two operating departments: Mixing and Bottling. Mixing occupies 26,940 square feet. Bottling occupies 17,960 square feet. Maintenance costs of $210,000 are allocated to operating departments based on square feet occupied. Determine the maintenance costs allocated to each operating department. Department Square Feet Mixing Bottling Total 0 Percent of Total % % 88 0.00 % Allocated Amount $ 0

Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Rolling Department of Blackrock Steel Company are $45 and $12, respectively. The equivalent units to be assigned costs are as follows:                                                                                     Equivalent Units                                                                        Direct Materials       ConversionInventory in process, beginning of period                0                         640Started and completed during the period           11,900                   11,900Transferred out of Rolling (completed)                11,900                   12,540Inventory in process, end of period                      2,000                       600Total units to be assigned costs                           13,900                   13,140The beginning work in process inventory had a cost of $38,020. Determine the cost of completed and…

1. Equivalent Units or Material is calculated by 500,000 units Transferred Next Department plus......Units of Ending Work in Process times 80% complete with respect to the material.  2.  Equivalent Units for Direct Labor is calculated by 500,000 units Transferred to Next Department plus ...... Units of Ending work in Process multiply by 50% complete with respect to the direct labor.3. Cost per Equivalent Unit for Direct Material is calculated by dividing $......... by 580,000 DM Equivalent Units.