4. Shooz Manufacturers has two departments, Production and Packaging. The companys Production Department had 7,500 products in work in process at the beginning of the period and 6,100 at the end of the period. During the period, the Production Department transferred 9,300 products to Packaging. Determine the amount of products started and completed by the Production Department during the period and the total units to be assigned costs.

5.Shooz Manufacturers (information in Exercise 4) adds direct materials at the beginning of the process in the Production Department. The inventory at the beginning of the period was 40% complete with respect to conversion costs, which are incurred evenly throughout the manufacturing process. The ending inventory in process was 30% complete with respect to conversion costs. a. Determine the direct materials equivalent units. b. Determine the conversion equivalent units.

6.During the period, the Production Department of Shooz Manufacturers incurred $31,600 in direct materials cost and $13,260 in conversion costs. Using the information found in Exercise 5, calculate the direct materials and conversion costs per equivalent unit (EU).

7.Use the information determined in Exercises 46 to calculate the amount of direct and conversion costs to be allocated to the units transferred to Packaging and the ending inventory in process. The beginning inventory in process had a cost of $6,200.