E16-6 The Cutting Department of Cassel data for July ing Department of Cassel Company has the following production and cost Determine cu costs, and assi (LO 3, 4), AP Production Costs 1. Transferred out 12,000 units $-0- Beginning work in process 2. Started 3,000 units that are 60% 45,000 Materials complete as to conversion 16,200 Labor costs and 100% complete as Manufacturing overhead 18,300 to materials at July 31. 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. E16-7 The Sanding Department of Cuik Furniture Company has the following production and manufacturing cost data for March 2017, the first month of operation Prepare a pro (LO 3, 4). AP XLS Production: 7,000 units finished and transferred out: 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $33.000; labor $21,000; and overhead $36,000. Instruction Prepare a production cost report E16-8 The Blending Department of Luong computer has the lasing cost and produc- tion data for the month of April Determine ege costs, and ass (LO 3, 4), AP $100.000 7G UDG $170,000 Costs: Work in process, Aprili Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $ 800.000 365,000 $1,165,000 misuransferred out totaled 17.000. Ending work in process was 1.000 units that are complete as to materials and 40% complete as to conversion costs 100