8-58. Operation Costing: Work-in-Process Inventory LO8-8) cel Page 321 Washington, Inc., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40, washington manufactures the carts in two assembly departments: Department A and Department B. All three models are processed initially in Department A, where all material is assembled. The X-10 model is then transferred to finished goods. After processing in Department A, the X-20 and X-40 models are transferred to Department B for final assembly, and then transferred to finished goods. There were no beginning work-in-process inventories on April 1. Data for April are shown in the following table. Ending work in process is 25 percent complete in Department A and 6o percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department. Total X-10 X-20 X-40 Units started Units completed in Department A Units completed in Department B Materials Conversion costs: Department A DepartmentB Total conversion costs 300 260 225 $135,000 500 200 180 165 240,000 400 $450,000 $75,()( )( ) $264,000 42,000 $306,000 Do Required excel annan nhonts, A, wheee all esaterial is assenael The X-go manls 1 N- 4o models are demel to Departnent enabs, and then tranderred bo Suished goods There wee no beginaing wek-inm-process imesteieson Agrd t. tata for April are shown in ther compikte in Deartmet & Cosersion conts are allocated based on the number of eqoivalent usits proosood in each depurtment - Total X x-in -20 X-40 Unis started Units cunpleted in DeportmentA Units cumpieted in Department 225 166 5450,0300 $75.000 8135.000 5240,0oo Materia Department Departinent s Total comersue costs $264000 42.000 Regwired a What is the unit cost of each model transferred to finished goods in April? h. What is the halance of work-in-process inventory on April yo for Departmens A? Departnment B2 8-39- Operations Costing: Work-in-Process Inventory 08-8 0o88 Washington, trc, makes three models of smotorteed carts for vacation rsorts eXcel X-o, X-ou, and X-4o. Washington manafactures the carts in two assembly Department A and Department B. All three models are processed Page 321 initialily in Department A, where all material is assembled. The X-so model is thens transferred to finished goods. After processing in Department transferred to Department B for final asseembly, and then t goods. After processing in Department A, the X-o and X-40 models are ransferned to finished gnods. work-in-process inventories on April 1. Data for April ave shown in the percent following table. Ending work in process is 25 percent complete in Department A a complete in Department anits processed in each department t B, Conversion costs are allocated bssed on the number of esquivalent Total X30X-20 X-40 Units started Units completed in Department A Units completed in Department B Materials 300 260 180 165 3450,000 $75-000 $135.000 $240,000 Conversion costs Department A Department B $264,00o -42.000 $306,000 Total conversion costs Reguired What is the unit cost of each model transferred to finished roods in Anril? units processed in each department Total X-10 X-20 X-40 Units started Units completed in Department A Units completed in Department B 500 400 300 260 225 180 165 Materials $450.000 $75.000$135.000 $240,000 Conversion costs $264,000 42.000 $306.000 Department A Total conversion costs Required a. What is the unit cost of each model transferred to finished goods in April? b. What is the balance of work-in-process inventory on April 30 for Department A? Department B