Ex-18-11

The charges to Work in Process- Assembly Department for a period, together with motion concerning production, are as follows. All direct materials are placed in at the beginning of production. Determine the following: The number of units in work in process inventory at the end of the period Equivalent units of production for direct materials and conversion Costs per equivalent unit for direct materials and conversion Cost of the units started and completed during the period Based on the data in Exercise 18-11, determine the following: Cost of beginning work in process inventory completed this period Cost of unit transferred to finished goods during the period Cost of ending work in process inventory Cost per unit of the completed beginning work in process inventory, the nearest cent Did the production costs change from the preceding period? Explain. Assuming that the direct materials cost per unit did not change from the period, did the conversion costs per