112 Chapter 3 Process Cost Systems EE3-4 p 9PE 3-48 Equivalent units of conversion costs The Rolling Department of Keystone Steel Company had 400 tons in beginning work in ending work in process inventory was 1,000 tons (90% complete). What are the total equivalent units for conversion costs? EE3-S p93 PE3-SA Cost per equivalent unit The cost of direct materials transferred into the Filling Department of Lilac Skin Care Company is $20,250. The conversion cost for the period in the Filling Department is $6,372. The total equivalent units for direct materials and conversion are 45,000 ounces and 42,480 ounces equivalent unit. 80 ounces, respectively. Determine the direct materials and conversion costs EE 3-5 p 9 PE 3-5B Cost per equivalent unit The cost of direct materials transferred into the Rolling Department of Keystone Steel Company is $510,000. The conversion cost for the period in the Rolling Department is $81,200. The total equivalent units for direct materials and conversion are 8,500 tons and 8,120 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. OBJ. 2 EE3-6 p 95PE 3-6A Cost of units transferred out and ending work in process The costs per equivalent unit of direct materials and conversion in the Filling Department of Lilac Skin Care Company are $0.45 and s0.15, respectively. The equivalent units to be assigned costs are as follows Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed dusip the period Transferred out af ingoeod) Innventory in process, end siper otl Total units to be assigned coss 1,200 38,800 38,800 38,800 2480 45.000 42.480 The beginning work in process inventory had a cost of $25,000. Determine the cost of completed and transferred-out production and the ending work in process inventory EE36 p95 PE 3-68 Cost of units transferred out and ending work in process OBJ. 2 The costs per equivalent unit of direct materials and conversion in the Rolling ment of Keystone Steel Company are $60 and $10, respectively. The equivalent units to be assigned costs are as follows: Depart- Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the periood Transferred out of Rolling (completed) 7.500 7.500 7.500 7,820 300 Inventory in process, end of period Total units to be assigned costs 8,500 The beginning work in process inventory completed and transferred-out production and the ending work in process inventory had a cost of $25,000. Determine the cost of EE 3-7 99 PE 3.7A The cost of materials transferred into the Filling Department of Lilac Skin Care Company is $20,25 rials storeroom. The conversion cost for the period in the Filling Department is $6.372 Process cost journal entries OBJ. 3 50, including $6,000 from the Blending Department and $14,250 from the mate