B. FEE 7 INSERT INCR Larout HOM DIA 3 HVEW VW B Ay Number Constant om 10 DO A1 A Hayword, Inc. welted costing and two departments in Her Haverdwightedest and best departments in and an 2. The following information relates to work in the department for the monthly 300 GON 40% 510.500 56.750 6.200 4 Work in process, V1 $ Units in proces 6 Pertant completed with respect to materials Percent completed with respect to conversion Cost in the beginning inventory 9 Materials cost 30 Conversion cott 11 Units started in production during the period 12 Costs added to production during the period 1 Materials com 14 Conversion cost 15 Work in procent, al 31 1 Units in process 17 Percent completed with respect to materials 18 Percent completed with respect to conversion 19 20 the data to answer the following $330912 $406 408 450 30 Conversion 20 Use the data to answer the following. 21 22 1. Compute equivalent units. 23 Mixing Department 24 Equivalent Units of Production 25 Materials 26 Units transferred to the next department 27 Ending work in process: 28 Materials 29 Conversion 30 Equivalent units of production 31 32 2. Compute cost per equivalent unit. 33 Mixing Department 34 Cost per Equivalent Unit 35 Materials 36 Cost of beginning work in process 37 Cost added during the period 38 Total cost 39 Equivalent units of production 40 Cost per equivalent unit 41 Conversion 4 3 Total 10 points References 423. Assign costs. 43 Mixing Department 46 Costs of Ending Work in Process Inventory and the Units Transferred Out 45 Materials Conversion 46 Ending work in process inventory 47 Equivalent units of production 40 Cost per equivalent unit 49 Cost of ending work in process inventory 50 51 Units completed and transferred out: 52 Units transferred to the next department 53 Cost per equivalent unit 54 Cost of units transferred out SS 56 4. Prepare reconciliation 57 Mixing Department 56 Cost Reconciliation 59 Costs to be accounted for: 60 Cost of beginning work in process inventory 61 Costs added to production during the period 62 Total cost to be accounted for 6. Costs accounted for as follows: 6 Cost of ending work in process inventory 65 Cost of units transferred out 66 Total cost accounted for 57 88