The Smelting Department of Crane Company has the following production data for November. Production: Beginning work in process 4,000 units that are 100% complete as to materials and 27% complete as to conversion costs; units transferred out 9,500 units; and ending work in process 7,700 units that are 100% complete as to materials and 50% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units

The Kirkland Department of Delta Company began the month of December with beginning work in process of 4,000 units that are 80% complete as to materials and 20% complete as to conversion costs. Units transferred out are 12,000 units. Ending work in process contains 2,000 units that are 80% complete as to materials and 60% complete as to conversion costs. Compute the equivalent units of production for materials using the FIFO method? a-10,000 b-12,000 c-12,400 d-10,400 e-12,800

The Smelting Department of Kiner Company has the following production and cost data for November. Production: Beginning work in process 3,700 units that are 100% complete as to materials and 21% complete as to conversion costs; units transferred out 10,400 units; and ending work in process 7,700 units that are 100% complete as to materials and 48% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units

Lazada Inc. adds materials at the beginning of the process in department USB.  Conversion costs were 70% complete as to the 9,500 work-in-process units on September 1 and 40% incomplete as to the 7,000 work-in-process units on September 30.  During September, 12,000 units were completed and transferred to the next department.  An analysis of the cost relating to work-in-process on September 1 and to production activity for September is as follows: Work-in-process, September 1Materials                                          P10,000Conversion Costs                             P12,000Costs incurred during SeptemberMaterials                                          P45,000Conversion Costs                             P60,000The total cost per equivalent unit for September under FIFO is: