BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments. On April 1, Department A had 500 units in Work-in-Process estimated to be 30% complete for conversion; Department B had 300 units in Work-in-Process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units; Department B completed 2,000 units. The ending Work-in-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-in-Process Inventory in Department B is estimated to be 70% complete for conversion. The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $2,750 in direct materials costs and $1,494 in conversion costs. The production costs incurred in April were $18,000 for direct materials and $21,000 for conversion. Department B's beginning Work-in-Process Inventory on April 1 was $6,100, of which $4,200 was transferred-in costs; it incurred $37,920 in direct materials costs and $24,434 in conversion costs in April. BDB Company uses the weighted-average method for Departments A and B. Required: 1. Prepare a production cost report for Department A. 2. Prepare a production cost report for Department B. BDB Company -- Department A Production Cost Report Production Information Equivalent Units Conversion Physical Units Completion Percentage Direct Materials Input: Beginning WIP 500 30% 500x 150x Units started or trans-in 2,000 0 % 2,000 x 2,150x Total units to account for 2,500 2,500 x 2,300x Output: Units finished and trans-out Ending WIP 2,100 400 2,100 2,100 Direct materials Conversion Total units accounted for Equivalent units-WTAVG 100% 400 50 % 200 2,500 2,100 2,100 Cost Added: Beginning WIP Current costs Unit Cost Determination - Weighted-average Direct Materials Conversion Total $ 2,750 $ 18,000 21,000 1,494 $ 4,244 39,000 Total $ 20,750 $ 22,494 $ 43,244 Divide by equivalent units 2,500 2,300 WTAVG costs per equivalent units $ 8.30 $ 9.78 $ 18.08 Units completed: Units transferred out WIP, ending inventory Trans-Out Cost Assignment Units in Ending 500x Work-in- Process Total 500x Direct materials Conversion 2,000 2,000 2,100 2,100 x Total costs to account for $ 500 $ 4,100 4,600 Prepare a production cost report for Department B. (Round "Costs per equivalent units" to 2 decimal places.) BDB Company -- Department B Production Cost Report Beginning WIP Units started or trans-in Total units to account for Units finished or trans-out Ending WIP Transferred in Production Information Equivalent Units Physical Units Direct Completion Percentage Trans. In Conversion Materials % % 0 % Direct materials Conversion Total units accounted for 0 Cost Added: Beginning WIP Current costs Total Divide by equivalent units WTAVG costs per EU Units completed Ending WIP inventory Trans-in Direct materials Conversion Total cost accounted for Trans. In % % % 0 0 0 Unit Cost Determination Direct Materials Conversion Total $ 0 0 S 0 $ 0 Completed and Trans-out Cost Assignment Ending WIP Total 0 IS 0