Bacon manufacturing has two departments, assembly and finishing. Consider the following data for the finishing department for April

Transferred in DM DL OVERH TOTAL

Beginning work in progress units

Started during the month

Completed during the month 18000

Ending work in process (?%) 12000

Costs added during the month 300000 100000 60000 40000 500000

Cost per equivalent unit 20

a. Compute the number of equivalent whole units for the department ending inventory

b. At what state of completion (percentage) are the units in the department ending inventory

c. Compute the amount of cost that should be transferred out

d. Compute the cost that should be assigned to the departments ending inventory

e. compute the number of equivalent whole units for the department's inventory