5.6. During the month of May, the grinding department produced and transferred out 2300 units. EWIP had 500 units, 40 per cent complete. There was no BWIP. The equivalent units of output for May are a. 2000. b. 2500. c. 2300. d. 2800. e. none of these. Use the following information for MC5.7, MC5.8, and MC5.9: The mixing department incurred $46 000 of manufacturing costs during the month of September. The department transferred out 2300 units and had 500 units in EWIP, 40 per cent complete. There was no BWIP.\fm Non-Uniform Inputs, Equivalent Units L04- Terry Linens Pty Ltd manufactures bed and bath linens. The bath linens department sews terry cloth into towels of various sizes. Terry uses the weighted average method. All materials are added at the beginning of the process. The following data are for the bath linens department for August: Production: Units in process, 1 August, 25% complete 10 000 Units completed and transferred out 60 000 Units in process, 31 August, 60% complete 20 000 Required: Calculate equivalent units of production for the bath linens department for August. Ex5.41 Unit Cost and Cost Assignment, Non-Uniform Inputs LO4 Loran Pty Ltd had the following equivalent units schedule and cost for its fabrication department during September:Materials Conversion Units completed 180 000 180 000 add: Units in ending WIP x 60 000 36 000 Fraction complete (60 000 x 60%) Equivalent units of output 240 000 216 000 Costs: Work in process, 1 September: Materials $ 147 000 Conversion costs 7 875 Total $ 154 875 Current costs: Materials $1 053 000 Conversion costs 236 205 Total $1 289 205 Required: 1. Calculate the unit cost for materials, for conversion and in total for the fabrication department for September. 2. Calculate the cost of units transferred out and the cost of EWIP.\f5.8. The cost of goods transferred out is a. $42 320. b. $46 000. c. $37 789. d. $460 000. e. none of these. 5.9. The cost of EWIP is a. $9200. b. $10 000. c. $3680. d. $3286. e. none of these.5.10. During May, Kimbrell Manufacturing completed and transferred out 100 000 units. In EWIP, there were 25 000 units, 40 per cent complete. Using the weighted average method, the equivalent units are a. 100 000 units. b. 125 000 units. c. 105 000 units. d. 110 000 units. e. 120 000 units.5.11. During June, Kimbrell Manufacturing completed and transferred out 100 000 units. In EWIP, there were 25 000 units, 80 per cent complete. Using the weighted average method, the equivalent units are a. 100 000 units. b. 125 000 units. c. 105 000 units. d. 110 000 units. e. 120 000 units.Davis Company produces a common machine component for industrial equipment in three departments: Moulding, Grinding and Finishing. The following data are X available for November: Moulding Grinding Finishing Department Department Department Direct materials $143 200 $ 15 200 $ 9 800 Direct labour 13 800 33 600 22 800 Allocated overhead 17 500 136 000 19 000 During November, 9000 components were completed. There is no beginning or ending WIP in any department. Required: 1. Prepare a schedule showing, for each department, the cost of direct materials, direct labour, allocated overhead, product transferred in from a prior department and total manufacturing cost. 2. Calculate the unit cost. (Note: Round the unit cost to two decimal places.)@ Ex5.34 Weighted Average Method, Equivalent Units L03 Goforth Company produces a product where all manufacturing inputs are incurred uniformly. Goforth produced the following physical ow schedule for April: Units to account for: Units i1 BWIF' [50% complete] 180 000 Units started 52!] 000 Total. units to account for bill 000 Units accounted for: Units completed: From BWIP 180 000 Started and completed 324 000 504 000 Units, EWIP (75% complete) 96 000 600 000 Required: Prepare a schedule of equivalent units using the weighted average method.Ex5.39 Production Report, Weighted Average LO3 Mino Pty Ltd manufactures chocolate syrup in three departments: Cooking, Mixing and Bottling. Mino uses the weighted average method. The following are cost and production data for the Cooking department for April. (Note: Assume that units are measured in litres.) Production: Units in process, 1 April, 60% complete 80 000 Units completed and transferred out 200 000 Units in process, 30 April, 20% complete 40 000 Costs: WIP, 1 April $ 93 600 Costs added during April 314 600 Required