1. During the period, the Production Department of ShoozManufacturers incurred

   $31,600 in direct materials cost and $13,260 in conversion costs. Using the information found in Exercise 5, compute the direct materials and conversion costs per equivalent unit (EU).

   Direct Materials Cost per EU = Conversion Cost per EU =

   Use the information determined in Exercises 46 to compute the amount of direct and conversion costs to be allocated to the units transferred to Packaging and the ending inventory in process. The beginning inventory in process had a cost of $6,200.

   	EU for Materials	Direct Materials Costs	EU for Conversion	Conversion Costs	Total Costs
   Beginning inventory in process
   Started and completed
   Transferred to Packaging Department
   Ending inventory in process
   Total costs assigned by Production Department

   Completed and transferred to Packaging Department: $23,000 Ending inventory: $28,060

Shooz Manufacturers (information in Exercise 4) adds direct materials at the beginning of the process in the Production Department. The inventory at the beginning of the period was 40% complete with respect to conversion costs, which are incurred evenly throughout the manufacturing process. The ending inventory in process was 30% complete with respect to conversion costs.

a. Determine the direct materials equivalent units.

	Whole Units	Percent Materials Completed in Period	Equivalent Units for Materials
Beginning inventory in process		0%
Started and completed		100%
Transferred to Packaging Department
Ending inventory in process		100%
Total units to be assigned costs

b. Determine the conversion equivalent units.

	Whole Units	Percent Conversion Completed in Period	Equivalent Units for Conversion
Beginning inventory in process		40%
Started and completed		100%
Transferred to Packaging Department
Ending inventory in process		30%
Total units to be assigned costs