Department B:

BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments. On April 1, Department A had 500 units In Work-In-Process estimated to be 30% complete for conversion: Department B had 300 units In Work-in-Process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units, Department B completed 2,000 units. The ending Work-In-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-In-Process Inventory In Department B is estimated to be 70% complete for conversion The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $3,960 in direct materials costs and $1,780 in conversion costs. The production costs incurred in April were $19,540 for direct materials and $23,750 for conversion. Department B's beginning Work-in-Process Inventory on April 1 was $4,252, of which $2,550 was transferred-in costs: It incurred $40,560 in direct materials costs and $25,886 In conversion costs In April. BDB Company uses the weighted average method for Departments A and B. Required: 1. Prepare a production cost report for Department A. Prepare a production cost report for Department B. (Round "Costs per equivalent units" to 2 decimal places.) BDB Company -- Department B Production Cost Report Production Information Equivalent Units Direct Conversion Materials Physical Units Completion Percentage Trans. In % 0 % Beginning WIP Units started or trans-in Total units to account for Units finished or trans-out Ending WIP Transferred in Direct materials Conversion Total units accounted for % % 0 0 0 0 Unit Cost Determination Direct Conversion Materials Trans. In Total Cost Added: Beginning WIP Current costs Total Divide by equivalent units WTAVG - costs per EU S 0 $ 0 S 0 S 0 Cost Assignment Completed and Trans-out Ending WIP Total Units completed Ending WIP inventory Trans-in Direct materials Conversion Total cost accounted for $ 0 S