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Production Report Average Costing. 1 Reyna Company manufactures product X in a two-stage p Departments A and B. Materials are added at the uction the process in Department B. Reyna ethod. Conversion costs for department B were 5 uses the weighted-average me tothe 6,000 units in the beginning work-in-process12,000 units and 75% com plete as to the 8,000 units in the ending work-in-proc e,urng Febru 12,000 units ere completed and transferred out of Department ry 2018. An analysis of the costs relating to wor production activity in Department B for were B during Febru February 2018 is as follows: Materials Conversion 2,000 P2,500 P1,000 Transferred In Work-in-process, February 1 costs attached February activity: costs added 29,000 5,500 5,000 The total cost per equivalent unit transferred out for February 2016 of product X, rounded to the nearest centavo, was: a. P2.75. b. P2.78 c. P2.82 d. P2.85 42. On April 1, 2018, the Hari Company had 6,000 units of work-in-pro cess in Department B, the second and last stage of their production cycle. The costs attached to these 6,000 units were P12,000 of costs transferred in from Department A, P2,500 of material cost added in department 3 and P2,000 of conversion cost added in Department Materials are added in the beginning of the process in Department B. Conversion was 50% complete on April 1, 2018, During April, 14,0 units were transferred in from Department A at a cost of P27,000; and materials costs of P3,500 and conversion costs added in Department B. On April 30, 2018, Department B had 5,000 units of work-in-process 60% complete as to conversion costs. The costs attached to these 5,000 units were P10,500 of costs transferred in from Department A P1,800 of material costs added in Depart- ment B and P800 of conversion costs added in Department B. of P3,000 were Using the weighted-average method, what are the unit costs? Transferred Conversion cost a. b. C. d. P1.95 P1.95 P1.80 P1.70 Materials P.25 P.30 P.30 P.25 P.27 P.28 P.27 P.28