1. The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $44,180 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 4,700 units, 70% completed					51,747
	30	Direct materials, 43,000 units	395,600				447,347
	30	Direct labor	43,230				490,577
	30	Factory overhead	59,706		?		550,283
	30	Goods finished, ? units					?
	30	Bal., 3,800 units, 60% completed					?

a. Determine the number of units transferred to the next department. fill in the blank 1 units

b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places.

Cost per equivalent unit of direct materials
Cost per equivalent unit of conversion

c. Determine the cost of units started and completed in November. $fill in the blank 4

2. The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $9,000 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 900 units, 60% completed					10,566
	30	Direct materials, 12,900 units	123,840				134,406
	30	Direct labor	21,650				156,056
	30	Factory overhead	16,870				172,926
	30	Goods transferred, ? units			?		?
	30	Bal., 1,400 units, 70% completed					?

Cost per equivalent units of $9.60 for Direct Materials and $3.00 for Conversion Costs.

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar.

a. Cost of beginning work in process inventory completed in November.

b. Cost of units transferred to the next department during November.

3. Lonsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows:

Activity	Budgeted Activity Cost		Activity Base
Casting	$326,700		Machine hours
Assembly	214,510		Direct labor hours
Inspecting	39,520		Number of inspections
Setup	46,810		Number of setups
Materials handling	52,020		Number of loads

Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow:

Activity Base	Entry		Dining		Total
Machine hours	5,250		4,650		9,900
Direct labor hours	4,520		6,770		11,290
Number of inspections	1,880		590		2,470
Number of setups	250		60		310
Number of loads	810		210		1,020
Units produced	10,400		5,200		15,600

a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar.

Activity	Activity Rate
Casting		per machine hour
Assembly		per direct labor hour
Inspecting		per inspection
Setup		per setup
Materials handling		per load

b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent.

Product	Total Activity Cost	Activity Cost Per Unit
Entry Lighting Fixtures
Dining Room Lighting Fixtures