6.

Units to be Assigned Costs

Ivy Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 67,100 ounces from the Blending Department. During the period, the Filling Department completed 73,600 ounces, including 12,500 ounces of work in process at the beginning of the period. The ending work in process inventory was 6,000 ounces.

How many ounces were started and completed by the Filling Department during the period? __________ ounces

7.

The Filling Department of Ivy Cosmetics Company had 4,500 ounces in beginning work in process inventory (70% complete). During the period, 75,400 ounces were completed. The ending work in process inventory was 3,800 ounces (50% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process? __________ units

8.

The Filling Department of Ivy Cosmetics Company had 5,300 ounces in beginning work in process inventory (20% complete). During the period, 48,200 ounces were completed. The ending work in process inventory was 3,400 ounces (10% complete).

What are the total equivalent units for conversion costs?

__________ units