Chapter 16 Crawford and Associates has 100,000 units in beginning inventory. 800,000 units were started in Department A during the month. 700,000 units were completed and transferred to Department B during May. The ending inventory was 100% complete for direct materials and 60% complete for conversion costs. Beginning inventory was comprised of $50,000 of direct materials and $20,000 of conversion costs. Direct materials costs added in May were $400,000 and conversion costs for May were $185,000. 100,000 900, 900, a) How many units are in ending work in process inventory? 700,000 200,000 b) What are the EUP for direct materials and conversion costs? 700000 zoopar 200 poc 2003. Izoopoo 100% cc 110 700000 60% 120,- Gooper 820,000 65 Sccc c) What is the cost per equivalent unit? Soooo 2000 400,000 185 000 450;ove + 205.000 700000 200000 19 1.025 d) What is the cost of the units transferred to Dept. B? 700000 $264 4448000 70000 - $1.03 721000 0169000 e) What is the cost of the units in ending work in process inventory for Dept. A? 200000*0,64 =128.000 120,000 $1.03 13.8600 251600