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Pureform, Inc., uses the FIFO method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Materials $ 75, 100 Labor Overhead $ 36,400 $ 49,100 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Unita 79,000 751,000 800,000 30,000 $1,557,385 $612,440 $ 688,995 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% complete with respect to labor and overhead. Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. (Round your answers to 2 decimal places.) 5 Materials Labor Overhead Total 1. Equivalent units of production 2 Cost per equivalent unit Data concerning a recent period's activity in the Assembly Department, the first processing department in a company that uses the FIFO method in its process costing, appear below. Cost of work in process inventory at the beginning of the period Equivalent units in the ending work in process inventory Equivalent units required to complete the beginning work in process inventory Cost per equivalent unit for the period Materials $ 2,400 460 580 $ 1.70 Conversion $ 610 300 1,230 $ 0.70 A total of 26,200 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 1,600 units and ending work in process inventory consisted of 1,200 units. Required: 1. Compute the Assembly Department's cost of ending work in process inventory for materials, conversion, and in total for the period 2. Compute the Assembly Department's cost of units transferred out to the next department for materials, conversion, and in total for the period Materials Conversion Total Cost of ending work in process inventory 2. Cost of the units transferred to the next department