1.Units to be Assigned Costs

Rocky Springs Beverage Company consists of two departments, Blending and Filling. The Filling Department received 56,900 ounces from the Blending Department. During the period, the Filling Department completed 62,200 ounces, including 7,600 ounces of work in process at the beginning of the period. The ending work in process inventory was 2,300 ounces.

How many ounces were started and completed during the period? ounces

2.

Equivalent Units of Materials Cost

The Bottling Department of Rocky Springs Beverage Company had 2,300 ounces in beginning work in process inventory (30% complete). During the period, 37,500 ounces were completed. The ending work in process inventory was 1,900 ounces (40% 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 Bottling Department of Rocky Springs Beverage Company had 3,500 ounces in beginning work in process inventory (50% complete). During the period, 32,000 ounces were completed. The ending work in process inventory was 2,600 ounces (20% complete).

What are the total equivalent units for conversion costs? If required, round to the nearest unit. units