The Ilang-ilang Corporation, engaged in manufacturing business uses process costing, and gave us the following production data from three different situations. Stages of completion of inventories apply to all cost elements. Started in Process, 6,500 units; completed, 5,500 units; in process, end, 400 units 50% completed and 600 units 25% completed. Beginning Inventory, 6,250 units 40% completed; started in process, 25,000 units; completed, 26,250 units; in process at the end, 3,000 units 50% completed Beginning Inventory, 6,000 units, 30% completed; started in process, 13,000 units; lost in process, 500 units from production started this period (loss was normal and occurred throughout the production process); completed 14,000 units; in process at the end of the period, 3,000 units, 50% completed and 1,500 units, 75% completed. Using the FIFO costing, the eup for Case A, Case B, and Case C are _______

Universal Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing, and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 11,200 units and 20,700 units, respectively, with the latter units being 2/3 complete at the end of the period. Universal started 36,300 units into production and completed 26,800 units. Manufacturing costs follow. Beginning work in process: Materials, $60,700; conversion cost, $233.000 Current costs: Materials, $212,000; conversion cost, $483,000 Universal's equivalent-unit cost for conversion cost is:

Suppose that manufacturing is performed in sequential production departments. Prepare a journalentry to show a transfer of partially completed units from the first department to the second department. Assume the amount of costs transferred is $50,000.

Pureform, Incorporated, uses the weighted-average method of process costing. It manufactures a product passing through two departments. Data for a recent month for the first department follow: Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 66,000 629,000 650,000 45,000 1. Equivalent units of production 2. Cost per equivalent unit Materials $ 54,800 Materials $ 725,300 $ 276,175 The beginning work in process inventory was 70% complete for materials and 55% complete for labor and overhead. The ending work in process inventory was 50% complete for materials and 30% complete for labor and overhead. Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. Note: Round your answers to 2 decimal places. Labor $…