1. Sunland Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are entered at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June 2020 are presented below.

Production Data	June
Beginning work in process units	0
Units started into production	24,420
Ending work in process units	2,220
Percent complete-ending inventory	40. %

Cost Data
Materials	$219,780
Labor	59,496
Overhead	125,208
Total	$404,484

c) Compute the unit costs of production.

d)Determine the cost to be assigned to the units transferred out and in process.

e) Prepare a production cost report for the molding department for the month of June.

2. Bonita Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows.

Cutting Department

Production Data-July	T12-Tables
Work in process units, July 1	0
Units started into production	21,200
Work in process units, July 31	3,180
Work in process percent complete	60

Cost Data- July
Work in process, July 1	$0
Materials	402,800
Labor	248,464
Overhead	110,240
Total	$761,504

a1) Compute the physical units of production.

a2) Compute equivalent units of production for materials and for conversion costs.

a3) Determine the unit costs of production.

a4) Show the assignment of costs to units transferred out and in process.

3. Crane Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2020, inventories consisted of Raw Materials $26,000, Work in ProcessMixing $0, Work in ProcessPackaging $251,000, and Finished Goods $290,000. The beginning inventory for Packaging consisted of 11,000 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 51,000 units were started into production in the Mixing Department and the following transactions were completed.

1. Purchased $301,000 of raw materials on account.

2. Issued raw materials for production: Mixing $211,000 and Packaging $46,000.

3. Incurred labor costs of $280,900.

4. Used factory labor: Mixing $183,500 and Packaging $97,400.

5. Incurred $812,000 of manufacturing overhead on account.

6. Applied manufacturing overhead on the basis of $22 per machine hour. Machine hours were 29,000 in Mixing and 7,000 in Packaging.

7. Transferred 46,000 units from Mixing to Packaging at a cost of $980,000.

8. Transferred 54,000 units from Packaging to Finished Goods at a cost of $1,316,000.

9. Sold goods costing $1,641,000 for $2,501,000 on account.

a) Journalize the October transactions.