5 During October, the roasting department completed and transf 6 Of the units completed, 7 and the remaining 8 Beginning work in process was 9 10 The company has 11 Ending Inventory was 12 E F G 22,000 units to the blending department. H 6,000 were from beginning inventory 21,400 were started and completed during the month. 90% complete with respect to direct materials and 50% complete with respect to conversion. 4,800 units in ending inventory 100% complete with respect to direct materials and 70% complete with respect to conversion 13 Information on the roasting department's costs of beginning work in process inventory and costs added during the month follows: 14 15 16 17 Cost Direct Materials Beg WIP 19,900 Added during tl 250,600 Conversion 115,000 1,282,970 18 Using FIFO Process Costing Determine: 19 20 21 22 23 24 25 26 Direct materials equivalent units Conversion equivalent units Cost per equivalent unit for direct materials Cost per equivalent unit for conversion Total costs transferred to finished goods inventory Ending Balance in WIP - Direct Materials Ending Balance in WIP - Conversion 27 Be sure to check