Amazon Company's process costing system has two processing departments. The Packaging Department is the second department in its production process. The data below summarize the Packaging Department's operations in June. Percent Complete with Respect to Conversion 20% Units 7,100 62,400 Beginning work in process inventory Transferred in from the prior department during March Ending work in process inventory 10,600 60% The cost per equivalent unit in the Packaging Department for conversion cost for June was $6.16. How much conversion cost did Amazon assign to the units transferred out of the Packaging Department during June? Multiple Choice $428,120 $362,824 $384,384 $328,026 In June, one of the processing departments at Google Corporation had beginning work in process inventory of $38,000 and ending work in process inventory of $44,000. During the month, $261,000 of costs were added to production and the cost of units transferred out from the department was $255,000. In the department's cost reconciliation report for June, what was the total cost to be accounted for? Multiple Choice $82,000 $598,000 $560,000 $299,000 Wayfair Producers manufactures boats in two departments, Molding and Finishing. This problem focuses on the first of these departments, the Molding Department. All materials in the Molding Department are added at the beginning of the production process. On April 1, the Molding Department had 30 units in process that were 20% complete with respect to conversion cost. On April 30, Molding had 20 units in process that were 40% complete with respect to conversion cost. During April, the Molding Department completed 90 units and transferred them to the Finishing Department. What are the Molding Department's equivalent units of production related to materials for April? Multiple Choice 110 O 98 82 120