2 questions. one enclosed in image. thanks

Costs per Equivalent Unit and Production Costs

The following information concerns production in the Forging Department for September. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $35,720 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Sept.	1	Bal., 3,800 units, 80% completed					46,664
	30	Direct materials, 35,000 units	318,500				365,164
	30	Direct labor	54,640				419,804
	30	Factory overhead	75,452		?		495,256
	30	Goods finished, ? units					?
	30	Bal., 3,000 units, 80% completed					?

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar.

a. Cost of beginning work in process inventory completed in September. $

b. Cost of units transferred to the next department during September. $

c. Cost of ending work in process inventory on September 30. $

d. Costs per equivalent unit of direct materials and conversion included in the September 1 beginning work in process. If required, round your answers to two decimal places.

Direct materials cost per equivalent unit	$
Conversion cost per equivalent unit	$

e. The September increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$
Change in conversion cost per equivalent unit		$

Exam #2-Chapter 18 Calculator Print Item Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information concening production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process-Assembly Department Bai, 3,000 units, 25% completed Direct materials, 71,000 units $2.1 Direct labor Factory overhead Bal-2 units, 45% completed 8,77 149,10 To Finished Goods, 69,000 units 69,050 a. Based on the above data, determine the different costs listed below If required, round your interim calculations to two decimal places. 1. Cost of beginning work in process inventory completed this period. 2. Cost of units transferred to finished goods during the period. 3. Cost of ending work i 4. Cost per unit of the completed beginning work in process inventory, rounded to the nearest cent. b. Did the production costs change from the preceding period? n process inventory. No c. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or remain the same for the current period? Increase Check My Work more Check My Work uses remaining. Previous Next