1. Cost of Production Report; Spoiled Units - Normal and Abnormal: Hettinger Inc., uses process costing system in its two producing departments. In department 2, inspection takes place at the 96% stage of completion, after which materials are added to good units. A spoilage rate of 3% of good output is considered normal. Department 2 records for April shows: Received from department 1 30,000 units

cost $135,000

Materials $12,500

Conversion cost (labor + factory overhead) $139,340

Transferred to finished goods 25,000 units

Ending work in process inventory (50% complete) 4,200 units

Required: Cost of production report.

2. Computation of Equivalent Production: Pietra - Gonatas, Inc. uses process costing to account for the costs of its only product, product D. Production takes place in three departments; Fabrication, Assembly, and Packaging. At the end of the fiscal year, June 30, the following inventory of product D is on hand: No unused raw materials or packaging materials. Fabrication department: 300 units, 1/3 complete as to raw materials and 1/2 complete as to direct labor Assembly department: 1,000 units, 2/5 complete as to direct labor. Packaging department: 100 units, 3/4 complete as to packaging materials and 1/4 complete as to direct labor. Shipping for finished goods are: 400 units. Required: The number of equivalent units of raw materials in all inventories at June 30. The number of equivalent units of the fabrication department's direct labor in all inventories at June 30 The number of equivalent units of packaging materials in all inventories at June 30.