The following information is related to the blending department: 1. 1,900 units in beginning WiP, 60% completed as to conversion costs 2. Direct Materials added: 22,000 units 3. Goods completed and transferred total 21,800 units 4. All materials are added at the beginning of the process 5. Beginning WIP was $7,657 6. Cost of DM added during the month: $77,000 7. Cost of DL added during the month: $14,200 8. Factory overhead applied during the month: $6,880 9. Ending WIP inventory is 20% completed as to conversion costs B 14 DA 27, -- Required: 1. Compute total units to be assigned costs 2. Compute Group 1-3 whole units and equivalent units 3. Compute cost per equivalent unit for materials and conversion costs 4. Using cost per equivalent unit above, determine (A) cost transterred out of WIP to next department and (8) cost assigned to ending WIP Cadi ug 21. WIP. Blending Dept. Units Units Beginningo7) 1,900 S 7,657 Group 1 Beginning Cost to Complete 1900 760 g 22.000 DM Total Group 2. Start + Compl. 81. S30 19,9. DL 21, e to ncur 98 00 Total 97,467 FOH 21, Boo Completed 23,90 jo 5,737 Total Units Zl00 Group 3 20% Ending Process Cost Quiz - Part B Units to be Assigned Costa: Whole Units Equivalent Units Group 1 K DM Direct Materials Conv. Conversion Beginning 1900 Group 2 Start + Compl. 19900 Total Completed and Transferred Group 3. Ending 2,1 1o0% 420 2100 Total Units to be Assigned Costs 23,900 Cost/Equivalent Unit DM Cast= 72000 Conv Cost Conv EU -1 o. :3.5. DM EU Costs Allocated to Completed and Ending Inventory Units Direct Material Sonversion Total Sroup 1 Broup 2 tal Completed pup 3 al Costs Assigned by Blending Dept. sto-19,900 2100