Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current scal year are as follows: Drawing Department Winding Department Work in process, June 1 8,500 units, 20% completed 1,800 units, 75% completed Completed and transferred to next . . , , 116,500 units 115,900 units processmg department during June Work in process, June 30 6,500 units, 60% completed 2,400 units, 25% completed Production begins in the Drawing Department and nishes in the Winding Department. a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Drawing Department. If an amount is zero, enter in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Direct Materials Conversion Equivalent Units Equivalent Units whole Units Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Tota | b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Winding Department. If an amount is zero, enter in "O". Winding Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 1,800 Started and completed in June 114,100 114,100 114,100 Transferred to finished goods in June 115,900 114,100 Inventory in process, June 30 2,400 2,400 Total 118,300 116,500Cost of Units Completed and in Process The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in ProcessAssembly Department Bal., 5,000 units, 65% completed 16,250 0 Finished Goods, 115,000 units ? Direct materials, 118,000 units @ 153,400 $1.3 Direct labor 266,700 Factory overhead 103,700 Bal., 3 units, 50% completed ? Cost per equivalent units of $1.30 for Direct Materials and $3.20 for Conversion Costs. a. Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places. $ 1. Cost of beginning work in process inventory completed this period :] , . . . $ 2. Cost of units transferred to nished goods during the period :1 . . . $ 3. Cost of ending work In process Inventory :1 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest $ ...., t: b. Did the production costs change from the preceding period? Yes ' J c. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or remain the same for the current period? Increase ' \\/ Cost per Equivalent Unit The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $106,700 of direct materials. ACCOUNT Work in ProcessForging Department ACCOUNT N0. Balance Date Item Debit Credit Debit Credit Nov. 1 Ba|., 9,700 units, 70% completed 126,391 30 Direct materials, 88,000 units 941,600 1,067,991 30 Direct labor 112,580 1,180,571 30 Factory overhead 155,470 ? 1,336,041 30 Goods nished, 3 units ? 30 Ba|., 7,800 units, 80% completed ? a. Determine the number of units transferred to the next department. b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places. c. Determine the cost of units started and completed in November: 3;: Cost per equivalent unit of direct materials Cost per equivalent unit of conversion Cost of Production Report The Cutting Department of Karachi Carpet Company provides the following data for January. Assume that all materials are added at the beginning of the process. Work in process, January 1, 8,200 units, 60% completed $79,212* *Direct materials (8,200 x $7.20) $59,040 Conversion (8,200 x 60% x $4.10) 20,172 $79,212 Materials added during January from Weaving Department, 126,400 units $922,720 Direct labor for January 224,244 Factory overhead for January 274,076 Goods nished during January (includes goods in process, January 1), 127,800 units Work in process, January 31, 6,800 units, 25% completed a. Prepare a cost of production report for the Cutting Department. If an amount is zero or a blank, enter in "0". For the cost per equivalent unit computations, round your answers to two decimal places. Karachi Carpet Company Cost of Production Report-Cutting Department For the Month Ended January 31 Unit Information Units charged to production: Inventory in process, January 1 Received from Weaving Department Total units accounted for by the Cutting Department Units to be assigned costs: Equivalent Units Whole Direct Units Materials Conversion Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned cost Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for January in Cutting Department Total equivalent units Cost per equivalent unit Costs assigned to production:Direct Total Materials Conversion Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Cutting Department Costs allocated to completed and partially completed units: Inventory in process, January 1 balance To complete inventory in process, January 1 Cost of completed January 1 work in process Started and completed in January 10 0 Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Cutting Department Feedback b. Compute and evaluate the change in the costs per equivalent unit for direct materials and conversion from the previous month (December). If required, round your answers to two decimal places. Increase or Decrease Amount Change in direct materials cost per equivalent unit Increase Change in conversion cost per equivalent unit DecreaseEquivalent Units of Production: weighted average method The Converting Department of Tender Soft Tissue Company uses the weighted average method and had 3,700 units in work in process that were 70% complete at the beginning of the period. During the period, 46,600 units were completed and transferred to the Packing Department. There were 2,000 units in process that were 10% complete at the end of the period. a. Determine the number of whole units to be accounted for and to be assigned costs for the period. b. Determine the number of equivalent units of production for the period. Assume that direct materials are placed in process during production