1. Lachi Company manufactures a product in 3 departments. Information related to the 2^nd department are: Work in process, beginning(75% conversion cost) - 1,400 u Units received from Department 1 - 4,600 u

Units transferred to Department 3 - 5,000 u

Work in process, end (60% material, 30% conversion cost) - 1,000 u

Production costs: Work in process, beginning - $34,842 Cost from Department 1 - 70,380 Direct Materials - 20,440 Direct labor - 17,526

Factory Overhead - 35,052 Compute for the cost per equivalent unit for conversion cost using FIFO.

2.Nile Company adds materials at the start of the process in Department B. Units received from Department A costs $11.10 while in Department B, unit costs for materials and conversion costs were $1 and $1.22 respectively. The entity's quantity data showed that Work in Process beg, which had a cost of $80,000, had 8,000 units and were done. During the period, Department A transferred 50,000 units to Department B. At the end of the period, Work in Process has 10,000 units which are 1/5 done and there were 3,000 normal lost units. Using average costing, how much is the total cost of units transferred to finished goods assuming that the lost units were spoiled at the start of processing?