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5. Process Cost 25 points Karim-Savage Petroleum Inc. produces petroleum as part of a continuous process through Two departments: (a) Mixing Department, and (b) Washing

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5. Process Cost 25 points Karim-Savage Petroleum Inc. produces petroleum as part of a continuous process through Two departments: (a) Mixing Department, and (b) Washing Department. Direct materials and conversion are added throughout the month in both departments, but at different rates. The information presented below was compiled for the month of November. Please round up to whole dollar. Mixing Washing Department Department Units Physical units in production carried forward From October 31 4400 8200 Costs Transferred Mixing costs carried forward from October 31 $400,000.00 Direct Materials Costs carried forward from October 31 S120,200.00 S120,000.00 Conversion Costs carried Forward from October 31 $30,800.00 $24,000.00 Current Production (in November) Units units started during November 36,000 ? Units in ending inventories as of November 30 6,400 6.000 Costs Mixing cost transferred to Washing Department during November Direct Materials Costs incurred in November $1,500,000.00 $1,180,000.00 Conversion Costs incurred in November $1,250,000.00 $650,000.00 Percentage of Completion: Beginning Inventories with respect to direct materials on November 1 60% 80% Inventories with respect to conversion on November 1 25% 50% Ending Inventories with respect to direct materials on November 30 60% 50% Inventories with respect to conversion on November 30 40% 50% Complete the following requirement for the mixing department 1. Prepare a schedule showing units started and completed in the Mixing department during November 2. Compute the equivalent unit of direct materials and conversion for the Mixing department 3. Determine the cost per equivalent unit of input resource for the Mixing department during November 4. Prepare the summary journal entry required to transfer units from the Mixing department to the Washing department 5. Compute the costs assigned to ending inventory in the Mixing Department

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