Assume that Department G began April with 4,000 units in its work in process inventory. Assembly on these units was 10% complete at the beginning of the month. During the month, 12,400 units were completed in Department G. At the end of the month, 2,000 of the units started were still in process; assembly on these units was 20% complete.

Question 33. (12 points) Assume that Department began April with 4,000 units in its work in process inventory, Assembly on these units was 10% complete at the beginning of the month. During the month, 12,400 units were completed in Department G. At the end of the month. 2,000 of the units started were still in process, assembly on these units was 20% complete. The costs associated with production in Department G during April were as follows: Cost of units in beginning work in process inventory 530,000 Cost of materials used in April 83.200 Cost of direct labor and overhead for April 86,800 Assume that all materials are added at the beginning of work in Department G. Conversion costs are added evenly throughout the assembly process 1) What is the cost of inventory transferred out in April? Answer: (refer to step 4 of the worksheet below) 2) What is the cost of ending WIP inventory in April? Answer: (refer to step 4 of the worksheet below) Whole Units STEP 11 Determine the units to be assigned costs. Beginning Work in Process Inventory Units Started and Completed During Ending Work in Process Inventory Total units to be assigned costs STEP#2 - Calculate equivalent units of production, Materials suivalent units Whole Units % Materials Added in April Equivalent Units Beginning WIP Inventory Units Started and completed Ending WIP Inventory Total Conversion equivalent units Whole Units Equivalent Conversion Added in April Beginning WIP Inventory Units Started and Completed Ending WIP Inventory Comments Whole 'SC Equivalent in Al Beginning WIP Inventory Units Started and Completed Ending WIP Inventory Total STEP 3 - Determine the cost per equivalent unit Casper Costs incurred during the Meth Equivalent Unit Equivalent nits Produced during the Materials Cost Equivalent Unit 00 00 Converse Cost Equivalent Unit TYPX4 - Alocate costs to transferred and partially completo crita Direct Conversion Cost Materials Total Cost Leginning WIP Balance Cost to Complete Equivalent Units for April Cost per Equivalent Unit 000 Transferred to Testing Dept Started and Completed Equivalent Units for April Cost per Equivalent Unit Transferred to Testing Dept 0 Ending WIP Inventory Equivalent Units for April Cost per Equivalent Unit X E Total Cost of Ending WIP 0