1. Check your worksheet by changing the beginning work in process inventory to 100 units, the units started into production during the period to 2,500 units, and the units in ending work in process inventory to 200 units, keeping all of the other data the same as in the original example. If your worksheet is operating properly, the cost per equivalent unit for materials should now be $152.50 and the cost per equivalent unit for conversion should be $145.50. If you do not get these answers, find the errors in your worksheet and correct them. How much is the total cost of the units transferred out? Did it change? Why or why not? 2. Enter the following data from a different company into your worksheet: Work in process, beginning: Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 Completion with respect to materials . . . . . . . . . . . . . . . . . . 100% Completion with respect to conversion . . . . . . . . . . . . . . . . . 20% Costs in the beginning inventory: Materials cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000 Conversion cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $800 Units started into production during the period . . . . . . . . . . . . 1,800 Costs added to production during the period: Materials cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,400 Conversion cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $38,765 Work in process, ending: Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Completion with respect to materials . . . . . . . . . . . . . . . . . . 100% Completion with respect to conversion . . . . . . . . . . . . . . . . . 30%

What is the cost of the units transferred out?