BONITA PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Physical Units Conversion Quantities Materials Costs Units to be accounted for Work in process, October 1 21,200 (all materials, 70% conversion costs) Started into production 159,000 Total units 180,200 Units accounted for Transferred out 127,200 Work in process, October 31 53,000 (60% materials, 40 % conversion costs) 180.200 Total units accounted for Conversion Costs Materials Costs Total Unit costs Total Costs $254,400 $111,300 $365,700 Equivalent units Unit costs Costs to be accounted for Work in process, October 1 $31,800 Started into production 333,900 Total costs $365,700 Question 17 View Policies Current Attempt in Progress The ledger of Coronado Company has the following work in process account Work in Process-Painting 3.870 3/31 Transferred out 7 3/1 Balance 3/31 Materials 6.490 2.500 3/31 Labor 3/31 Overhead 1.010 3/31 Balance Production records show that there were BO0 units in the beginning inventory, 30% complete, 1.100 units started, and 1.300 units transferred out. The units in ending inventory were 40 % complete, Materials are entered at the begining of the painting process Coronado uses the FIO method to compute eouivalent units Answer the following questions (a) How many units are in process at March 31 Work in process, March 31 units