CURRENT DESIGNS Building a kayak using the composite method is a very labor-intensive process. In the Fabrication Department, the kayaks go through several steps as employees carefully place layers of Kevlar in a mold and then use resin to fuse together the layers. The excess resin is removed with a vacuum process, and the upper shell and lower shell are removed from the molds and assembled. The seat, hatch, and other components are added in the Finishing Department. At the beginning of April, Current Designs had 30 kayaks in process in the Fabrication Department. Rick Thrune, the production manager, estimated that about 80% of the material costs had been added to these boats, which were about 50% complete with respect to the conversion costs. The costs of this inventory had been calculated to be $8,400 in materials and $9,000 in conversion costs. During April, 72 boats were started. At the end of the month, the 35 kayaks in the ending inventory had 20% of the materials and 40% of the conversion costs added to them. A review of the accounting records for April showed that materials with a cost of $17,500 had been requisitioned by the Fabrication Department and that the conversion costs for the month were $39,600. Instructions Complete a production report for April 2017 for the Fabrication Department using the weighted-average method. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .

After you have completed the requirements of CD3, consider this additional question.

1

Assume that 25 kayaks remained in ending work in process and conversion costs incurred during the period changed to 42,500.

$60,000. Show the impact of this change on the calculation of equivalent units, unit cost, and on the cost reconciliation schedule.

(Round calculation of cost per equivalent units to 3 decimal points.)