17. Find the mixing departments equivalent units of production for conversion costs. (=69,400)

18. Find the mixing departments cost per equivalent unit of production for direct materials. Round to the nearest cents. ($14.00)

19. Find the finishing departments cost per equivalent unit of production. Round to the nearest cents. (=$7.70)

20. Find the total costs of units completed and transferred out from the mixing department to the finishing department. (=$1,386,000)

21. Find total costs of the units in the finishing department ending work-in-process inventory. (=$64,440)

Questions 17 21 Rivera Manufacturing Company has two manufacturing processes: mixing and finishing. Selected production and cost data of Rivera Manufacturing Company follow for June: Units Mixing Department Finishing Department Beginning work-in-process, May 31 32,000 17.400 Started in June 47,000 | Transferred in during June 63,000 Completed and transferred out during June 63,000 68.400 Ending work-in-process, June 30 16.000 12.000 On June 30, the Mixing Department's ending Work-in-Process Inventory was 80% complete for materials and 40% complete for conversion costs. The Finishing Department's ending Work-in-Process Inventory was 75% complete for materials and 60% complete for conversion costs. The weighted average method is used. The Mixing Department has direct material costs of $1,061,200 and conversion costs of $555,200 for June, and the Finishing Department has direct material costs of $387,000 and conversion costs of $204,120 for June