.1.Manuela Mills, a small flour factory had not working-in-progress at the beginning of the financial year and no losses incurred during the period. 6 400kgs of grains were input to the process during the period of which 5 200kgs or porridge flour was completed. The ending work-in-progress was 100% and 60% complete in respect of raw materials and conversion costs.

a) Calculate the equivalent units of production for the periods.

1.2. A manufacturing process had 5000 units work in progress at the beginning of the financial year that were 25% complete regarding conversion costs. Data for the year are as follows:

Transfer in during the period 69 000

Closing work in progress 7 500 units. 60% complete in respect of conversion

a) Calculate the equivalent units of production for the periods.

1.3. Company XYZ uses the FIFO methods to cost inventory from its processing system. The first processing section which is cutting department started the month with 15 000 units as opening inventory. These units were 15% complete with regards to conversion costs. In addition, 91 000 units were started during the month with the closing inventory standing at 16 000 units which were 45% complete with respect to conversion costs.

Conversion costs at the beginning was $19 750

Conversion costs incurred during the month was $760 225

a) Calculate is the cost for equivalent unit for conversion.

1.4 Lexter cc is a company that manufacturers readymade cocktails bottled in fancy containers. There is a mixing and bottling department and the following data relates to summer September 2019.

Opening work-in-progress in bottling department is 12 000 bottles

Materials 100%complete

Conversion 60%

Total cost in the beginning inventory is $48 200

During the month 31 000 units were transferred out of the bottling department to finished goods

The cost per equivalent units were calculated as follows:

Materials $3.50

Conversion $4.50

a)Calculate the total cost of the units completed and transferred to the finished goods.