P21-4A Cox Carpeting manufactures broadloom carpet in seven processes: spinning, dyeing. plying, spooling, tufting, latexing, and shearing. First, fluff nylon purchased from a company such as DuPont or Monsanto is spun into yarn that is dyed the desired color. Then threads of the yarn are joined together, or plied, for added strength. The plied yarn is spooled for carpet making. Tufting is the process by which yarn is added to burlap backing. After the backing is latexed to hold it together and make it skid-resistant, the carpet is sheared to give it an even appearance and feel. At March 31, before recording the transfer of costs out of the Dyeing Department, the Cox Carpeting general ledger included the following account for one of its lines of carpet: WORK IN PROCESS INVENTORY-DYEING Feb. 28 Balance 9,500 Transferred in from Spinning 23,520 Direct materials Direct labor Manufacturing overhead 11,760 8,445 42,900 In the Dyeing Department, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Work in process inventory of the Dyeing Department on February 28 consisted of 75 rolls that were 50% of the way through the production process. During March, 560 rolls were transferred in from the Spinning Department. The Dyeing Department completed and transferred 500 rolls to the Plying Department in March, and 135 rolls were still in process on March 31. The ending inventory was 80% of the way through the dyeing process. Cox Carpeting uses FIFO process costing. Required 1. Prepare a time line for the Dyeing Department, similar to Exhibit 21-11. 2. Use the time line to help you compute the equivalent units, cost per equivalent unit, and total costs to account for in the Dyeing Department for March. 3. Assign total Dyeing Department cost to

(a) goods transferred from Dyeing to Plying, and

(b) Work in Process Inventory-Dyeing on March 31.