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A). XYZ Manufacturing produces a chemical herbicide and uses process costing. On January 1, the first departmentMixinghad no beginning inventory. During January, 40,000 fl. oz. of chemicals were started in production. Of these, 30,000 fl. oz. were completed, and 10,000 fl. oz. remained in process (60% complete). In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. During January, the Mixing Department incurred $50,000 in direct materials costs and $144,000 in conversion costs. How much was the cost per equivalent unit for materials and for conversion costs?

B). ABC Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the first departmentMixinghad a zero-beginning balance. During January, 44,000 gallons of chemicals were started into production. During the month, 34,000 gallons were completed, and 10,000 remained in process, partially completed. All direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. During January, the Mixing Department incurred $51,000 in direct materials costs and $210,200 in conversion costs. At the end of the month, the ending inventory in the Mixing Department was 60% complete with respect to conversion costs The total cost of the chemical pesticide in ending inventory was_____

C). The XYZs Mixing Department uses process costing. At the end of January calculated the units accounted for as follows: Completed and transferred out 33,000 units. Ending work-in-process 8,000 units (60% complete with respect to conversion costs). In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. The cost per equivalent unit using the weighted-average method is $5 for material costs and $4 for conversion costs. What is the cost of ending work-in-process for the Mixing Department?

D). The XYZs Mixing Department uses process costing. At the end of January calculated the units accounted for as follows: Completed and transferred out 33,000 units. Ending work-in-process 8,000 units (60% complete with respect to conversion costs). In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. The cost per equivalent unit using the weighted-average method is $5 for material costs and $4 for conversion costs. What is the cost of units completed and transferred out?