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4. The Roberto Company had computed the flow of units for Department B for the month of May as follows: Work in process, May 1: Transferred from Department A during May Units to be accounted for 10,000 39,000 49,000 Materials Labor Factory overhead Total Beginning work in process $ -0- 12,660 11,310 $23,970 Added during the current month $235,750 166,320 150,480 $552,550 Materials are added at the end of the process. There were 8,000 units of work in process at May 31. The work in process at May 1 was 30 percent complete as to conversion costs and the work in process at May 31 was 20 percent complete as to conversion costs. Required What was the cost of the goods transferred out and in ending work in process using the FIFO method? (Ignore transferred-in costs). 4 Unit output for the month: Conversion Costs Materials To complete beginning work in process: Materials needed Conversion Cost Started and finished during month: All costs added Ending work in process: Materials needed Conversion Cost Total LIVE Unit costs for month: Materials Labor Factory overhead Total Inventory Costs: Cost of goods finished and transferred out during month: Beginning units in process: Prior month's cost Current cost to complete: Materials Labo Factory overhead Units started and completed during month Total cost transferred Cost of work in process, end of month: Materials Labor Factory overhead Total production costs accounted for