Hamilton, Inc. manufactures units in two processes: Production and Finishing. All direct materials are added at the beginning of the Production process, while conversion costs are incurred evenly throughout the period for both Production and Finishing. Hamilton employs three inspectors: Kasey, Chad, and Lexi. Kasey inspects direct materials before they are added to Production (two pieces of direct materials per unit). Chad inspects units when the Production process is finished, after which they are immediately transferred to Finishing. Lexi inspects units at the end of the Finishing process. This period, none of the materials or units failed inspection. At the beginning of the period, 6,800 units had only “Inspected by Kasey” tags on them (these units were 70% complete), and 2,300 units had “Inspected by Kasey” and “Inspected by Chad” tags on them (these units were 60% complete). At the end of the period, 8,100 units had only “Inspected by Kasey” tags on them (these units were 50% complete). 2,200 units had only “Inspected by Kasey” and “Inspected by Chad” tags on them (these units were 90% complete), and 20,100 units had tags from all three inspectors on them (these units were 100% complete). In the Finishing Department, Hamilton incurred $39,700 in direct materials costs and $77,000 in conversion costs in the current period. Beginning Work in Process Inventory for the Finishing Department carried a value of $4,070 in direct materials and $3,770 in conversion costs.

Determine the number of physical units in beginning Work in Process in Production during the period. 2a.6,800__

Determine the number of physical units started in Production during the period. 2b._ 32,800__

Determine the number of physical units transferred from Production to Finishing during the period. 2c._24,600_

Determine the number of physical units in ending Work in Process in Production during the period. 2d. _8,100 _

Determine the number of physical units in beginning Work in Process in Finishing during the period. 2e._2,300 _

Determine the number of physical units in ending Work in Process in Finishing during the period. 2f.__2,200 __

Determine the number of physical units completed in Finishing during the period. 2g.___ 20,100 ______

Determine the number of equivalent units for direct materials for Production. 2h.___26,000 _____

Determine the number of equivalent units for conversion for Production. 2I.___ 21,950 ____

Determine the number of equivalent units for direct materials for Finishing. 2j. ___22,300 _____

Determine the number of equivalent units for conversion for Finishing. 2K._ 21,200 _

Determine the cost per equivalent unit for direct materials for Finishing. 2L______$1.96 _______

Determine the cost per equivalent unit for conversion for Finishing. 2M_____$3.80 ________