$2$

Royal Techuology Cocupany uses job order costing. The following data summarize the

operations related to production for March:

a$.$ Materials purchased an account, $$770,000.$

b$.$ Materials requisitioned, $$650,000,$ of which $$75,500$ was for general factory use.

c$.$ Fsctory labor used, $$756,000,$ of which $$182,000$ was indirect.

A$.$ Ocher costs incurred on account for factory overtiead, $$245,000$; selling expenses,

$$171,500,$ asd administrative expenses, $$110,600.$

e$.$ Drepaid expenses expired for factory overhead were $$24,500$; for stlling exptases,

$$28,420$; and tor administrative expenses, $$16,060.$

f$.$ Depreciation of factory equipment was $$49,500$; of office equipment, $$61,800,$ anc

of office building, $$14,900$

g$.$ Factory overhead costs applied to jobs, $$568,500.$

h$.$ jobs completed, $$1,$s$00,000.$

Cost of $600ds$ sold, $81,\frac{5}{5},000.$

INSIHUCTION

journalize the entries to record the summarized operations.

The Converting Department of Toren Company had $19,200$ units in work in process at the

beginning of the period, which were $35\%$ complete. During the period, $86,400$ units were

completed and transferred to the Packing Department. There were $15,200$ units in process

at the end of the period, which were $60\%$ complete. Direct materials are placed into the

process at the beginning of production. Determine the number of equivalent units of

production with respect to direct materials and conversion costs.