• 1.Gardner company manufactures plastic flower pots. to fabricate the pots the company uses two processes: molding and packaging. in the molding department plastic is heated and shaped into the pot. in the packaging department the pots are label and placed in boxes and sent to the finished goods warehouse. the materials to manufacture the pots are added at the beginning of the production process and conversion costs are incurred uniformly. production and cost data for the molding department for the month of january are as follows: production data units beginning work in process units 960 direct material – 100% complete conversion cost – 80% complete units started into production 5,840 units transferred to packaging 4,970 ending work-in-process units 1,830 direct material – 100% complete conversion cost – 40% complete cost data april work in process materials $38,400 conversion cost $46,000 $84,400 direct materials $96,500 direct labor $49,850 manufacturing overhead $65,900 
• 1. determine the equivalent units of production for materials and conversion costs 
• 2. compute the unit costs of production for material and conversion costs. 
• 3. determine the costs to be assigned to the units transferred out and in process. 
• 4. prepare a production cost report for the month of january.