Data concerning a recent period's activity in the Assembly Department, the first processing department in a company that uses the FIFO method in its process costing, appear below: Materials $ 3,300 330 Cost of work in process inventory at the beginning of the period Equivalent units in the ending work in process inventory Equivalent units required to complete the beginning work in process inventory Cost per equivalent unit for the period Conversion $ 720 240 1,260 $ 0.80 590 1.40 $ A total of 25,500 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,300 units and ending work in process inventory consisted of 1,300 units. Required: 1. Compute the Assembly Department's cost of ending work in process inventory for materials, conversion, and in total for the period. 2. Compute the Assembly Department's cost of units transferred out to the next department for materials, conversion, and in total for the period. Materials Conversion Total 1. Cost of ending work in process inventory 2. Cost of the units transferred to the next department Pureform, Inc., uses the FIFO method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Materials $ 54,800 Labor $ 22,400 Overhead $ 32,800 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 66,000 629,000 650,000 45,000 $ 876,820 $ 407,680 $ 439,040 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 30% complete with respect to labor and overhead. Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead Total 1. Equivalent units of production 2. Cost per equivalent unit Seattle Western University has provided the following data to be used in its service department cost allocations: Service Departments Facility Administration Services $2,400,000 $1,600,000 Operating Departments Undergraduate Graduate Programs Programs $26,800,000 $5,700,000 20,000 5,000 70,000 30,000 Departmental costs before allocations Student credit-hours Space occupied-square feet 25,000 10,000 Required: Using the direct method, allocate the costs of the service departments to the two operating departments. Allocate the Administration cost on the basis of student credit hours and the Facility Services cost on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations.) Service Departments Administration Facility Services $ 2,400,000 $ 1,600,000 Operating Departments Undergraduate Graduate Programs Programs $ 26,800,000 $ 5,700,000 Total $ 36,500,000 Departmental costs before allocations Allocations: Administration costs Facility services costs Total costs after allocation $ 2,400,000 $ 1,600,000 $ 26,800,000 $ 5,700,000 $ 36,500,000 A Madison Park Co-op, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Departmental costs before allocations Employee-hours Space occupied-square feet Service Departments Administration Janitorial $210,000 $60,000 480 320 900 1,300 Operating Departments Groceries Gifts $3,890,000 $330,000 2,730 150 9,100 900 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Service Departments Administration Janitorial $ 210,000 $ 60,000 Operating Departments Groceries Gifts $ 3,890,000 $ 330,000 Total 4,490,000 $ Departmental costs before allocations Allocation: Administration costs Janitorial costs Total costs after allocation $ 210,000 $ 60,000 $ 3,890,000 $ 330,000 $ 4,490,000