The Assembling Department of Origination Inc. had 10,000 units in process on December 1 and received 30,000 units from the Sewing Department. During the month, it completed 20,000 units and transferred them to the Packaging Department. Calculate the number of units accounted for by the Assembling Department for December. Prepare the production cost report for the Assembling Department for the units for the month of December. Use the FIFO method.

Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows:             Materials: (7 kilograms × $10 per kilogram) $ 70   Labor: (3 hours × $22 per hour) $ 66       All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:           In-process beginning inventory   none   In-process ending inventory—90% complete as to labor   900 units Units completed during the month   7,100 units Budgeted output   8,600 units Purchases of materials, in kilograms (AQ)   33,000   Total actual labor costs incurred $ 526,000   Direct labor hours worked (AQ)   22,000 hours Materials purchase-price variance $ 2,900 unfavorable Increase in materials inventory in July   1,300 kilograms Beginning inventory of materials   0 kg.…

Daosta Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Required: Using the FIFO method: a. Determine the equivalent units of production for materials and conversion costs. b. Determine the cost per equivalent unit for materials and conversion costs. c. Determine the cost of ending work in process inventory. d. Determine the cost of units transferred out of the department during the month. Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Daosta Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent…

Hearty Soup Co. uses a process cost system to record the costs of processing soup, which requires the cooking and filling processes. Materials are entered from the cooking process at the beginning of the filling process. The inventory of Work in Process—Filling on April 1 and debits to the account during April were as follows:Bal., 800 units, 30% completed:Direct materials (800 × $4.30)                          $ 3,440Conversion (800 × 30% × $1.75)                           420                                                                          $ 3,860From Cooking Department, 7,800 units           $34,320Direct labor                                                           8,562Factory overhead                                                  6,387During April, 800 units in process on April 1 were completed, and of the 7,800 units entering the department, all were completed except 550 units that were 90% completed.Charges to Work in Process—Filling for May were as follows:From…