Entries for Flow of Foctery Costs for Frocess Costing Keoni Inc: manufactures a sugar product by a cootinuous process, invalving three production eeportments-merning, sining, and Packing. Assume thet records indicate that drect materiss, arect tabor, and epplied factory overhead for the first department, Refining, were 5700,000,5375,000, and $2,850,000, respectively As0, work in process in the Refning Department at the begineing of the period totaled $175,000, and werk in process at the end of the period tetaied $220,000. require an entry, leave it blinik Remember that in this department both matenals and conversion costs ere beng added to the unis before they are transfered out. ronect wis Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with intormotion concerring probuction, se as follows. Ali d rect materials ere paced in process at the beginring of production. period? The following informstion cancerns production in the Baking Department for August. Al direct materiais are placed in process at the beginning of prediction: Account Work in Process--Baking Department a. Based on the abave data, dotermine each cost isted beiow. Round "cost per equivaient unit" answers to the nearest cent. b. Assuming that the direct materibes cost is the some for Juyy ond Augiat, did the cemversion cost per eguraient wnit increase, decreate, or reman the same in Augut? Cost of Unts Completed and in Process The charges to Work in Process-Assembly Departmert for a period, together with informetion concening production, are as follaws. Mis arbct materiass are placed in peocess at the beginning of preduction. neriod? Entries for Flow of Factery Costs for Process Costing the period totaled $175,000, and work in process ot the end of the period totaled $220,000. require an tntry, leave in biank. Feedbet TCreck My Wob Femefnoer that in this department both materials and conversion costs ore being added to the unts before they are transferres out. The follawing information concerns productian in the Baking Department for August: Al diect moterials are ploced in process at the seginning of production. ACCOUMT Work in Process-Baking Department a. Based on the above dots, determine esch cost listed below. Mound "cest per equlvalent unit" answers to the nearest cent. Feedhack * check wos the deution of work in precess