Bowyer Manufacturing Company has the following production data for selected months. Calculate the physical units for each month. Using the data in BE4-4, calculate equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. Blue-Red Company started 9,000 units during the month of March. There were 2,000 units in the beginning work in process inventory and 3,000 units in the ending work in process inventory. Calculate units completed and transferred out during March. Hindi Company has the following production data for April: 40,000 units transferred out, and 5,000 units in ending work in process that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $7, determine the costs to be assigned to the units transferred out and the units in ending work in process. On September 1, Delta Company had 30,000 units in process, which were 30% completed. Materials are added at the beginning of the process. During the month 170,000 units were started and 180,000 completed. Ending work in process was 50% complete. Calculate (a) the equivalent units of production for materials if weighted average were used and (b) the equivalent units of production for materials if FIFO were used. Production costs chargeable to the Finishing Department in June at Yeun Company are materials $ 15,000, labour $29 500, and overhead $18,000. Equivalent units of production are 20,000 for materials and 19,000 for conversion costs-Production records indicate that 18,000 units were transferred out. and 2,000 units in ending work in process were 60% complete in terms of conversion costs and 100% complete in terms of materials. Prepare a cost reconciliation schedule