1) The smelting department of Company X has following production and cost data for September: Production: Beginning work in process 200 units that are 100% complete as to materials and 84% complete as to conversion costs; units started into production 1,000 units; units transferred out to next department 970 units; ending work in process are 100% complete as to materials and 48% complete as to conversion costs. Manufacturing costs: Beginning work in process TL8,800 materials, TL9,260 labor and TL2,800 manufacturing overhead costs. In current period, TL50,700 worth of materials, TL25,600 worth of labor and TL34,000 worth of manufacturing overhead costs are incurred.

a) Compute the material cost portion of the ending inventory if the company uses WA method to compute equivalent units.

b) Compute the conversion cost portion of the ending inventory if the company uses FIFO method to compute equivalent units. method to compute equivalent units.

c) Compute the material cost portion of the transferred out inventory if the company uses FIFO method to compute equivalent units.

d) Compute the conversion cost portion of the transferred out inventory if the company uses WA method to compute equivalent units