Cost of Units Completed and in Process

The charges to Work in Process$-$Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,2,000$ units, $40\%$ completed,$4,520,$To Finished Goods, $46,000$ units$],[$Direct materials, $47,000$ units @ $$1\mathrm{.}3,61,100,],[$Direct labor,$86,000,],[$Factory overhead,$33,470,],[$Bal$.?$ units, $25\%$ completed,?,$]]$

a$.$ Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places.

Cost of beginning work in process inventory completed this period.

Cost of units transferred to finished goods during the period.

Cost of ending work in process inventory.

Cost per unit of the completed beginning work in process inventory, rounded to the nearest cent.

b$.$ Did the production costs change from the preceding period?

c$.$ Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or remain the same for the current period?

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers $($a$-$c$)$ to the nearest dollar.

a$.$ Cost of beginning work in process inventory completed in November.

b$.$ Cost of units transferred to the next department during November.

$

C$.$ Cost of ending work in process inventory on November $30.$

$

d$.$ Costs per equivalent unit of direct materials and conversion included in the November $1$ beginning work in process. If required, round your answers to two decimal places.

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

e$.$ The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places.

$\backslash$table$[[,$Increase or Decrease,Amount$],[$Change in direct materials cost per equivalent unit,$$,],[$Change in conversion cost per equivalent unit,$$,]]$