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Santana Mortgage Company uses a process cost system to accumulate costs in its Application Department. When an application is completed. It is forwarded to the Loan Department for final processing. The following processing and cost data pertain to September 1. Applications in process on September 1, 200 2. Applications started in September, 1,000 3. Completed applications during September, 700 4. Applications still in process at September 30 were 100% complete as to materials (forms) and 60% complete as to conversion costs. $1,440 4,860 Beginning WIP: Direct materials Conversion costs September costs: Direct materials Direct labor Overhead $5,000 12,700 9,748 Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during the process. Santana Mortgage Company uses the FIFO method. Also, assume that the applications in process on September 1 were 100% complete as to materials (application forms) and 40% complete as to conversion costs. Santana Mortgage Company uses the FIFO method. Also, assume that the applications in process on September 1 were 100% complete as to materials application forms) and 40% complete as to conversion costs. Determine the equivalent units of service production) for materials and conversion costs Materials Conversion Costs The equivalent units of service production) e Textbook and Media Compute the unit costs. (Round unit costs to 2 decimal places, es, 2.25 Materials Conversion Costs Unit costs $ e Textbook and Media Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, s. 2.25 and final answers to decimal places, s. 1,225 Costs accounted for: Applications completed: Work in process, September 1 $ Conversion costs Started and completed Work in process, September 30: Materials Conversion costs Total costs The ledger of Hasgrove Company has the following work in process account. Work in Process-Painting 3/1 Balance 3,870 3/31 Transferred out? 3/31 Materials 6,240 3/31 Labor 2.900 3/31 Overhead 750 3/31 Balance ? Production records show that there were 800 units in the beginning inventory, 30% complete, 1.200 units started, and 1,500 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Hasgrove uses the FIFO method to compute equivalent units Answer the following questions. How many units are in process at March 31? Work in process, March 31 units How many units are in process at March 31? Work in process, March 31 e Textbook and Media What is the unit materials cost for March? (Round unit cost to 2 decimal places, eg. 2.25.) The unit materials cost for March $ e Textbook and Media : 2.250 What is the unit conversion cost for March? (Round unit cost to 2 decimal places The unit conversion cost for March What is the total cost of units started in February and completed in March? Total cost $ e Textbook and Media What is the total cost of units started and finished in March? Total cost $ e Textbook and Media What is the cost of the March 31 inventory? Total cost of work in process, March 31 S Santana Mortgage Company uses a process cost system to accumulate costs in its Application Department. When an application is completed. It is forwarded to the Loan Department for final processing. The following processing and cost data pertain to September 1. Applications in process on September 1, 200 2. Applications started in September, 1,000 3. Completed applications during September, 700 4. Applications still in process at September 30 were 100% complete as to materials (forms) and 60% complete as to conversion costs. $1,440 4,860 Beginning WIP: Direct materials Conversion costs September costs: Direct materials Direct labor Overhead $5,000 12,700 9,748 Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during the process. Santana Mortgage Company uses the FIFO method. Also, assume that the applications in process on September 1 were 100% complete as to materials (application forms) and 40% complete as to conversion costs. Santana Mortgage Company uses the FIFO method. Also, assume that the applications in process on September 1 were 100% complete as to materials application forms) and 40% complete as to conversion costs. Determine the equivalent units of service production) for materials and conversion costs Materials Conversion Costs The equivalent units of service production) e Textbook and Media Compute the unit costs. (Round unit costs to 2 decimal places, es, 2.25 Materials Conversion Costs Unit costs $ e Textbook and Media Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, s. 2.25 and final answers to decimal places, s. 1,225 Costs accounted for: Applications completed: Work in process, September 1 $ Conversion costs Started and completed Work in process, September 30: Materials Conversion costs Total costs The ledger of Hasgrove Company has the following work in process account. Work in Process-Painting 3/1 Balance 3,870 3/31 Transferred out? 3/31 Materials 6,240 3/31 Labor 2.900 3/31 Overhead 750 3/31 Balance ? Production records show that there were 800 units in the beginning inventory, 30% complete, 1.200 units started, and 1,500 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Hasgrove uses the FIFO method to compute equivalent units Answer the following questions. How many units are in process at March 31? Work in process, March 31 units How many units are in process at March 31? Work in process, March 31 e Textbook and Media What is the unit materials cost for March? (Round unit cost to 2 decimal places, eg. 2.25.) The unit materials cost for March $ e Textbook and Media : 2.250 What is the unit conversion cost for March? (Round unit cost to 2 decimal places The unit conversion cost for March What is the total cost of units started in February and completed in March? Total cost $ e Textbook and Media What is the total cost of units started and finished in March? Total cost $ e Textbook and Media What is the cost of the March 31 inventory? Total cost of work in process, March 31 S