EVULGUR Direct Conversion Materials (1) (1) Whole Units Inventory in process, August 1 600 18,000 18.000 Started and completed in August Transferred to finished goods in August 18.00 18,600 18,000 18.540 Inventory in process, August 31 1,000 1.000 wool Total units to be assigned costs 19.000 19.000 19.140 Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for Augustin Roasting Department 82.650 36,166 Total equivalent units 19,000 19,140 US 1.9 Cost per equivalent unit (2) Costs assigned to production: Direct Materials Conversion Total Inventory in process, August 1 2,745 Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 1 2. Previous Next Check My Work All work saved. Save and Ex Submit Assignment for Gradine 2,745 Inventory in process, August 1 balance To complete Inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department Food Check My Work a. How much more (percentage amount) needed to be done to the beginning work in process units to make the units complete to transfer to the next department? Did the units reg more material cost or more conversion cost? How much, in terms of cost, had been done to these units in the prior period? In order for units to be transferred to the next department, units have to be complete with respect to both materials and conversion. When are materials added in the process? How complete are the units in ending inventory with respect to materials? How complete are the units in ending inventory with respect to conversion Materials and conversion cost needs to be allocated among the equivalent units. Are the numbe of equivalent units the same for materials and conversion? b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Decrease 0.05 Change in conversion cost per equivalent unit Increase 0.10 Feb Check My Wor