gs Review View AaBbCcDdEe AaBbCcDdEe No Spacing AaBbccd Heading 1 Normal Name JO Department B is the second stage of Boswell Corporation's production cycle. On November 1 beginning work in process contained 50,000 units, which were 30 percent complete as to conversion costs. During November, 320,000 units were transferred in from the first stage of the production cycle. On November 30, ending work in process contained 40,000 units, which were 65 percent complete as to conversion costs. Materials are added at the end of the process. Department B transfer out to the next department 330,000 units. What are the equivalent units of production of materials for the month of November using the weighted average method? What are equivalent units for conversion costs and direct materials in using the weighted average method? Department C is the first stage of Cohen Corporation's production cycle. The following equivalent unit information is available for conversion costs for the month of September Beginning work-in-process inventory (30% complete) ........ Started in September ..... .. Completed in September and transferred to Department D... Ending work-in-process inventory (70% complete). 20,000 340,000 320,000 40,000 Using the FIFO method, the equivalent units for the conversion cost calculation are AaBbCcDdEe AalbCeDdee AaBbCcDc No Spacing Heading 1 Normal for the month of Draper Corporation computed the physical flow of units for Department December as follows: Units completed From work in process on December 1. .... From December production Total 40.000 140,000 180,000 Materail are added at the beginning of the process. Units of WIP at December 31 were 32,000. As to conversion costs, WIP at December 1 was 70 percent complete and WIP at December 31 was 50 percent complete. Note: the beginning balance has 40,000 units and materials are added at the beginning of the process. Using FIFO method to the equivalent unit for both direct material and conversion costs are. The costs for materials at the beginning is $154,800 and $286,000 for conversion costs. New costs are added for material for $791,200 and for conversion costs $638,400. Calculate costs for transfer out and the ending balance Now use Weighted average method to do the same