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feer 53) LDR Manufacturing produces a chemical pesticide and uses process costing There are thre ng departments-Mixing, Refining, and Packaging. On January 1, 2012, the Refining 53) Department had 2,000 gallons of partially processed product in production. During gallons were transferred in from the Mixing Department and 29,000 gallons were ransferred out. At the end of the month, there were 5,000 gallons of partially p remaining in the Refining Department. See additional details below completed and Refining Department, beginning balance at January 1, 2012 Quantity: Cost: 2,000 units (partially processed) $15,600 of costs transferred in $1,900 of materials cost $4,500 of conversion cost $22,000 total account balance Costs added during January Cost of units transferred in: Direct materials cost Conversion cost $222,400 $45,000 $93,750 Refining Department, ending balance at January 31, 2012 % completion for materials cost % completion for conversion cost 5,000 units (partially processed) 90% 75% What was the cost per equivalent unit with respect to direct materials costs for the Refining Department in the month of January? Use the weighted-average method. (Round off your calculations to the nearest cent.) B) S7.00 $1.40 D) $1.34 A) $3.00 in just-in-time management systems is completed in self-contained work cells. D) Production A) Purchasing B) Administration )Selling 55) 55) During September, the Filtering Department of Olive Inc. had beginning transferred in units of 500 units with costs of $125,000. During the month, it started and completed 700 units. It had 100 units in the ending Work-in-Process Inventory. What is the number of equivalent units of production for transferred in units transferred to the Filtering Department in September under the first-in-first-out (FIFO) method? C) 500 units D) 400 units A) 800 units B) 1,000 units