5. Your company uses a process cost system. Products are processed first by Department A, then by Department B before being transferred to the Finished Goods warehouse. Shown below is the cost information for Department B during the month of April: Cost of units transferred in $100,000 Manufacturing costs added in Department B: Direct Materials $30,000 Direct Labor $5,000 Manufacturing Overhead $15,000 Total costs added in Department B $50,000 Total charged to Department B-Sept: $150,000 During April, $140,000 in finished goods were transferred to the warehouse from Department B. Required: Prepare the following entries: a) The transfer of production from Department A to Department B b) The manufacturing costs incurred by Department B c) The transfer of completed units from Department B to the Finished Goods Warehouse.

5b Your has the following production data for April: Beginning work in process, 0 units Units transferred out, 20,000 units Units in ending work in process, 5,000, which are 20% complete for conversion costs. Materials are added ONLY at the beginning of the process. Required: Compute the equivalent units of production for both materials and conversion costs.