Heaton Steel Company is a steel manufacturer. It has three departments. Department A is responsible for melting the scrap metal. Afterwards, the molten metals are transferred to Department B. Department B will then pours the molten metal into ingot casting. Ingot castings are transferred to Department C. Department C sands off any sharp edges and package the castings for shipment to customers. Data for Department A for January are:

Department A: Costs of Beginning Work-in-Process (January 1st)

• Scrap Metal (5,000 tons) $6,000
• Labor work for melting the metal $5,000
• Factory Overhead $500

Department A: Costs Added in January

• Scrap Metal (67,000 tons) $80,000
• Labor $130,000
• Factory Overhead $4,500

Additional information

• 68,000 tons of molten metals transferred to Department B
• January 31st: 50% complete as to conversion costs

Complete the Cost Production Report Below

	Inputs			=	Outputs
Unit Calculations	Beginnin g WIP Inventory	Add Current Month	Equals Total Production		Completed Transfer Out	Add Ending WIP Inventory	Total Outputs
Direct Materials Whole Units
% Equivalent Completed
Conversion Equivalent Units
	Inputs			Cost of Production per Unit	Outputs
Cost Calculations	Beginnin g WIP Inventory	Add Current Month	Equals Total Production		Completed Transfer Out	Add Ending WIP Inventory	Total Outputs
Direct Materials Units
Direct Materials Cost
Conversion Units
Direct Labor
Manufacturing Overhead
Total Conversion Cost
Total