Brief Exercise 21-05 The Smelting Department of Coronado Company has the following production data for November. Production: Beginning work in process 3,700 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,400 units; and ending work in process 7,800 units that are 100% complete as to materials and 48% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units Exercise 21-06 a, b1-b2 (Part Level Submission) The Cutting Department of Bramble Company has the following production and cost data for July. Production Costs 1. Beginning work in process 2. Materials Transferred out 13,000 units. Started 4,300 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. $0 70,065 17,829 21,900 Labor Manufacturing overhead Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the p (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production Click if you would like to Show Work for this question: Open Show Work Sheridan Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows. Cutting Department Production Data-July T12-Tables 0 Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 21,000 3,150 60 Cost Data-July Work in process, July 1 Materials Labor $0 399,000 246,120 109,200 $754,320 Overhead Total (a1) Compute the physical units of production. T12 Tables Units to be accounted for