31 BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments. On April 1, Department A had 500 units in Work-in-Process estimated to be 30% complete for conversion; Department B had 300 units in Work-in-process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units; Department B completed 2,000 units. The ending Work-in-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-in-Process Inventory in Department B is estimated to be 70% complete for conversion. The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $2,860 in direct materials costs and $1,520 in conversion costs. The production costs incurred in April were $18,140 for direct materials and $21,250 for conversion. Department B's beginning Work-in-Process Inventory on April 1 was $5,932, of which $4,050 was transferred-in costs; it incurred $38,160 in direct materials costs and $24,566 in conversion costs in April. BDB Company uses the weighted average method Departments A and B. Required: 1. Prepare a production cost report for Department A. 2. Prepare a production cost report for Department B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a production cost report for Department A. (Round "Costs per equivalent units" to 2 decimal places. Negative amounts should be indicated by minus sign.) BDB Company -- Department A Production Cost Report Production Information 31 BDB Company -- Department A Production Cost Report Production Information Equivalent Units Physical Direct Units Completion Percentage Materials Conversion % % 0 Input: Beginning WIP Units started or Trans-in Total units to account for Output: Units Finished and Trans-out Ending WIP Direct materials % Conversion % 0 Total units accounted for Equivalent unitsWTAVG 0 0 Unit Cost Determination - Weighted-Average Direct Materials Conversion Total Cost Added: Beginning WIP Current Costs Total $ 0 $ 0 $ Divide by equivalent units WTAVG costs per equivalent units Cost Assignment 0 31 Total units to account for Output: Units Finished and Trans-out Ending WIP Direct materials % % Conversion Total units accounted for Equivalent unitsWTAVG 0 0 0 Unit Cost Determination - Weighted-Average Direct Conversion Total Materials Cost Added: Beginning WIP Current Costs Total Divide by equivalent units WTAVG costs per equivalent units $ 0 $ 0 $ 0 Cost Assignment Trans-Out Units in Ending Work- in-Process Total Units Completed: Units transferred out: WIP, ending inventory Direct Materials Conversion Total Costs to Account For $ 0 $ 0 31 BDB Company -- Department B Production Cost Report Production Information Equivalent Units Direct Materials Conversion Physical Units Completion Percentage Trans. In % % 0 % Beginning WIP Units started or trans-in Total units to account for Units finished or trans-out Ending WIP Transferred in Direct materials Conversion Total units accounted for % % % 0 0 0 0 Unit Cost Determination Direct Materials Conversion Cost Added: Trans. In Total Beginning WIP Current costs Total 0 $ 0 0 $ 0 Divide by equivalent units WTAVG - costs per EU Cost Assignment Completed and Ending WIP Total % 0 31 % Units started or trans-in Total units to account for Units finished or trans-out Ending WIP Transferred in Direct materials Conversion Total units accounted for % % % 0 0 0 0 0 Unit Cost Determination Direct Conversion Materials Cost Added: Trans. In Total Beginning WIP Current costs Total Divide by equivalent units WTAVG - costs per EU $ 0 $ 0 $ 0 $ 0 Cost Assignment Completed and Trans-out Ending WIP Total Units completed Ending WIP inventory Trans-in Direct materials Conversion Total cost accounted for $ S 0 $ 0