(E16-6 The Cutting Department of Cassel Company has the following production and cost data for July Determine costs, and (LO 3,4), AF Production 1. Transferred out 12,000 units. 2. Started 3,000 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process Materials Labor Manufacturing overhead $ -0- 45,000 16,200 18,300 Materials are entered at the beginning of the process. Conversion costs are incurred uni- formly during the process. Instructions (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. (b) Compute unit costs and prepare a cost reconciliation schedule. its, unit (E16-10 Overton Company has gathered the following information. costs. Units in beginning work in process 20.000 Units started into production 164,000 Units in ending work in process 24,000 Percent complete in ending work in process: Conversion costs 60% Materials 100% Costs incurred: Direct materials $101,200 Direct labor $164,800 Overhead to $184,000 Instructions (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production. (c) Show the assignment of costs to units transferred out and in process. E16-13) The Welding Department of Healthy Company has the following production and Prepare anafacturing cost data for February 2017. All materials are added at the beginning of (LO 3,4 the process. Manufacturing Costs Beginning work in process Materials $18,000 Conversion costs 14,175 $ 32,175 Materials 180,000 Labor 67,380 Overhead 61,445 Production Data Beginning work in process 15,000 units 1/10 complete Units transferred out 55,000 Units started 51,000 Ending work in process 11,000 units 1/5 complete Instructions Prepare a production cost report for the Welding Department for the month of February