EX 20-11 Equivalent units of production and related costs The charges to Work in Process-Assembly Department for a period, tegether mation concerning production, are as follows. All direct materials are olaced in at the beginning of production. ORJ. 2 with infor- a. 7,500 units Work in Process- Assembly Department 10,475 To Finished Goods, 105,500 Bal, 5,000 units, 35% completed Direct materials, 108,000 units@ $1.50 Direct labor Factory overhead Bal2 units, 45% completed 162,000 145,300 47,525 Determine the following: a. The number of units in work in process inventory at the end of the b. Equivalent units of production for direct materials and conversion c. Costs per equivalent unit for direct materials and conversion d. Cost of the units started and completed during the period. period. OBJ. 2,4 va. 1. $16,325 EX 20-12 Cost of units completed and in process a. Based on the data in Exercise 20-11, determine the following: 1. Cost of beginning work in process inventory completed this period. 2. Cost of units transferred to finished goods during the period. 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory, rounded to the nearest cent. b. Did the production costs change from the preceding period? Explain. 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? OBJ.2 EX 20-13 Errors in equivalent unit computation Golden Bear Refining Company processes gasoline. On April 1 of the current year, 5 units were % completed in the Blending Department. During April, 45,000 units en the Blending Department from the Refining Department. During April, the units in process at the beginning of the month were completed. Of the 45,000 units entering t ment, all were completed except 6,100 units that were 4 completed. The equivalent untls for conversion costs for April for the Blending Department were computed as follo ,000 Equivalent units of production in April: WereThe depar. To process units in inventory on April 1: 5,000 To process units started and completed in April:45,000-5,000 To process units in inventory on April 30: 6,100 x 3,000 40,000 Equivalent units of production 1.220 List the errors in the computation of equivalent units for conversion costs for the ing Department for April. OBJ.2 EX 20-14 Cost per equivalent unit a. 7,450 units The following information concerns production in the Forging Department orion, and ber. All direct materials are placed into the process at the beginning of p