1.

Units to be Assigned Costs

Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 56,900 tons from the Casting Department in October. During October, the Rolling Department completed 61,600 tons, including 8,700 tons of work in process on October 1. The ending work in process inventory on October 31 was 4,000 tons.

How many tons were started and completed during October? fill in the blank 1 tons

2.

Equivalent Units of Production

The Converting Department of Worley Company had 600 units in work in process at the beginning of the period, which were 40% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production.

Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".

Worley Company Number of Equivalent Units of Production

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning	fill in the blank 1	fill in the blank 2	fill in the blank 3
Started and completed	fill in the blank 4	fill in the blank 5	fill in the blank 6
Transferred to Packing Department	fill in the blank 7	fill in the blank 8	fill in the blank 9
Inventory in process, ending	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total	fill in the blank 13	fill in the blank 14	fill in the blank 15