1. Alpha Company, on March 1, 2017 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Alpha started into production 10,000 units. At the end of the month there were 5,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 60% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material$20,000

Direct Labor8,000

Factory Overhead32,000

Alpha uses the weighted-average process costing method. Use this information to determine for the month of March: (Round & enter final answers to the nearest penny.)

1. the cost per equivalent unit of direct material

2. the cost per equivalent unit of conversion

3. the cost per unit transferred to finished goods

2.October 1, 2017, Alpha Company started a new production operation using the weighted average method of process costing.During October, 9,000 units were started and 7,000 were transferred to finished goods. The October 31, work in process inventory was 100% complete to material costs and 40% complete to conversion costs.Material costs for the month of October were $27,000 and conversion costs were $46,800. Use this information to determine: (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units)

1. the total costs transferred to finished goods inventory for October 2017

2. the cost that should be assigned to Alpha' work in process inventory at the end of October 2017

3.Alpha Company uses a process cost system.During 2017, Alpha had no beginning work in process inventory.During 2017, Alpha started 700 units. Alpha had 200 units in work in process at the end of 2017.These units were 50% complete with respect to materials. Use this information to determine the equivalent units for direct materials. (Round & enter final answers to nearest whole number of units)

4.Alpha Company had the following information for FY 2017:

Work in Process - 1/1/17

100,000 units

Units Started into Production

575,000 units

Work in Process - 12/31/17

75,000 units

Direct Material put into Production

$575,000

Conversions Costs put into Production

$843,750

The beginning work in process was 100% complete to direct materials and 75% complete to conversion costs.

The ending work in process was 100% complete to direct materials and 50% complete to conversion costs.

The beginning work in process consisted of:

Direct Material

$100,000

Conversion Costs

$112,500

Alpha Company uses the weighted-average method. Use this information to determine for FY 2017: (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units)

1.theequivalent units of production for direct materials

2.thecost per equivalent unit for materials

3.theequivalent units of production for conversion

4.thecost per equivalent unit for conversion

5.thecost that should be assigned to Alpha' work in process inventory at the end of FY 2017