1.)Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred.

The physical units in beginning inventory are 30% complete with respect to conversion costs and the ending inventory is 70% complete with respect to conversion costs.

Normal spoilage is 10% of units transferred out

Other data for the month include:

Beginning WIP inventory = 190 physical units

Units started = 280 units

Units transferred out = 240 units

Units in ending inv. 180 units

Conversion costs added during the month $200,000

Cost of direct materials added $213,000

Beginning work-in-process costs: Materials $132,000 Conversion $127,000

Using the weighted average method and including spoilage, what is the cost per eu for conversion costs?

2.)

Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred.

The physical units in beginning inventory are 20% complete with respect to conversion costs and the ending inventory is 60% complete with respect to conversion costs.

Normal spoilage is 10% of units transferred out

Other data for the month include:

Beginning WIP inventory = 190 physical units

Units started = 280 units

Units transferred out = 250 units

Units in ending inv. 190 units

Conversion costs added during the month $205,000

Cost of direct materials added $227,000

Beginning work-in-process costs: Materials $137,000 Conversion $131,000

Using the weighted average method and including spoilage, how much conversion costs is transferred out of the department?

3.)

Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred.

The physical units in beginning inventory are 40% complete with respect to conversion costs and the ending inventory is 10% complete with respect to conversion costs.

Normal spoilage is 10% of units transferred out

Other data for the month include:

Beginning WIP inventory = 210 physical units

Units started = 270 units

Units transferred out = 250 units

Units in ending inv. 150 units

Conversion costs added during the month $200,000

Cost of direct materials added $217,000

Beginning work-in-process costs: Materials $120,000 Conversion $130,000

Using the weighted average method and including spoilage, how much conversion costs is recorded as abnormal spoilage?