The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 40% completed Materials added during April, 10,000 units Conversion costs during April $7,144 5,550 25,266 30,977 Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. The conversion cost per equivalent unit for April is Oa. $2.77 Ob. $3.10 Oc. $2.38 Od. $2.69

Prepare a production report for department A for April. The following additional information is available regarding production in department A during April. (12 Marks)    Production data:  Units in process, April 1:100% complete s to materials  60% completed as to labour and overhead 30 000  Units started into production during April 420 000  Units completed and transferred to department B 370 000  Units in process, April 30: 50% complete as to materials  25% complete as to labour and overhead 80 000    Cost data:  Work in process inventory, April a:  Materials 92 000  Labour 21 000  Overhead 37 000  Total cost 150 000    Cost added during April (see the entries in (1):  Materials 851 000  Labour 330 000  Overhead 665 000

The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process - Assembly Department Transaction Debit amount Transaction Credit amount Bal., 30, 000 units, 40% completed 1,075,500 To Finished Goods, 406, 000 units ? Direct materials, 400, 000 units @ $11.25 4,500,000 Direct labor 4,012, 000 Factory overhead 20,060,000 Bal., ? units, 30% completed ? Cost per equivalent units of $11.25 for Direct Materials and $60.00 for Conversion Costs.

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 $84,680 of direct materials. ACCOUNT Work in Process—Forging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 5,800 units, 60% completed     94,424       30 Direct materials, 53,000 units 757,900     852,324       30 Direct labor 66,820     919,144       30 Factory overhead 92,274   ?   1,011,418       30 Goods finished, ? units     ?       30 Bal., 4,600 units, 90% completed     ?       Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar. a.  Cost of beginning work in process inventory completed…