2 Dengo Co. makes a trail mix in two departmets: roasting and blending. 3 Direct materials are added at the beginning of each process, and conversion costs are added evenly thorughout each process. 4 The company uses the FIFO method of process costing. 5 During October. the roasting department completed and transferred 22,000 units to the blending department. 6 Of the units completed, 6,000 were from beginning inventory 7 and the remaining 21,400 were started and completed during the month. 8 Beginning work in process was 90% complete with respect to direct materials and 9 50% complete with respect to conversion. '0 The company has 4,800 in ending inventory '1 Ending Inventory was 100% complete with respect to direct materials and '2 I 70% complete with respect to conversion 13 Information on the roasting department's costs of beginning work in process inventory and costsadded during the month follows: Cost Direct Materials Conversion Beg WIP 19,900 115,000 Added during the 250,600 1,282,970 5 points Direct materials equivalent units 5 points Conversion equivalent units 21 5 points Cost per equivalent unit for direct materials \\ . :3:_ 5 points Cost per equivalent unit for conversion 23 10 points Total costs transferred to nished goods inventory 7247 ,4 5 points Ending Balance in WIP - Direct Materials '5 points Ending Balance in WIP - Conversion