1.Units to be Assigned Costs

Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 66,900 ounces from the Blending Department. During the period, the Filling Department completed 71,700 ounces, including 9,500 ounces of work in process at the beginning of the period. The ending work in process inventory was 4,700 ounces.

How many ounces were started and completed during the period?

Ounces

2.Equivalent Units of Materials Cost

The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (60% complete). During the period, 46,000 ounces were completed. The ending work in process inventory was 8,000 ounces (25% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?

Units

3.Equivalent Units of Conversion Costs

The Rolling Department of Keystone Steel Company had 400 tons in beginning work in process inventory (20% complete). During the period, 7,900 tons were completed. The ending work in process inventory was 1,000 tons (30% complete).

What are the total equivalent units for conversion costs?

Units

4.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 Eve Cosmetics Company are $0.40 and $0.10, respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units

Direct Materials Conversion

Inventory in process, beginning of period 0 1,600

Started and completed during the period 42,000 42,000

Transferred out of Filling (completed) 42,000 43,600

Inventory in process, end of period 8,000 2,000

Total units to be assigned costs 50,000 45,600

The beginning work in process inventory had a cost of $1,800. Determine the cost of completed and transferred-out production and the ending work in process inventory.

Completed and transferred out of production $

Inventory in process, ending $