Hound Havens produces plastic doghouses as part of a continuous process through two departments: Mold and Finishing. Direct materials and conversion are added throughout the month in both departments, but at different rates. The information presented below was compiled at the end of April.

Beginning inventories on April 1: Molding Finishing

Physical unites in production carried forward from 3/31:..... 2800 5000

Costs:

Transferred molding costs carried forward from 3/31 125000

Direct materials costs carried forward from 3/31 33340 15000

Conversion costs carried forward from 3/31 11180 6000

Current Production (in April)

Units started in April 48200 ?

Units in ending inventories as of 4/30 3400 2000

Costs:

Molding costs transferred to finishing during April ?

Direct materials costs incurred in April 669200 496000

Conversion costs incurred in April 521840 147600

Percentage of completion

Inventories with respect to direct materials on April 1 90% 30%

Inventories with respect to conversion on April 1 30 40

Inventories with respect to direct material on April 30 80 25

Inventories with respect to conversion on April 30 20 30

Complete the following requirements for the molding dept.

Prepare a schedule showing units started and completed in the molding department during April

Compute the equivalent units of direct materials and conversion for the molding department in April

Determine the cost per equivalent unit of input resource for the molding department during April

Prepare the summary journal entry required to transfer units from the molding department to the finishing department during April

Compute the costs assigned to ending inventory in the molding department on April 30

Complete the following requirements for the finishing department

Prepare a schedule showing units started and completed in the finishing department during April

Compute the equivalent units of direct materials and conversion for the finishing department in April. Direct materials include both those transferred in from the molding department an those added by the finishing department

Determine the cost per equivalent unit of input resource for the finishing department during April

Prepare the summary journal entry required to transfer units from the finishing department to the finished goods inventory during April

Compute the costs assigned to ending inventory in the finishing department on April 30