ILUOP-DYEING DEPARTMENT Month Ended November 30, 2018 Equivalent Units Physical Transferred Direct Conversion Units In Materials 70 UNITS Units to account for: Beginning work-in-process Transferred in Total units to account for Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for 620 480 140 620 480 140 620 480 140 620 480 112 592 Transferred In Direct Materials Conversion Total Costs COSTS Costs to account for: Beginning work-in-process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for $ 4,000 23,280 27,280 +620 $ 44.00 $ 1,400 14,100 15,500 +620 $ 25.00 $ 5,300 52,716 58,016 +592 $ 98.00 $10,700 90.096 $ 100,796 $ 21,120 6,160 $ 27,280 $ 12,000 3,500 $ 15,500 $ 47,040 10,976 $ 58,016 $80,160 20,636 $ 100,796 Ilse the Production Cost Report above to answer the following questions 8. What is the total cost to produce one unit? a. 142.00 b. 69.00 123.00 $ 44.00 $ 25.00 $ 98.00 - CU Tor: ompleted and transferred out ading work-in-process costs accounted for $ 21,120 6,160 $ 27,280 $ 12,000 3,500 $ 15,500 500 $ 47,040 10,976 $ 58,016 $ 80,160 20,636 $ 100,796 che Production Cost Report above to answer the following questions. . What is the total cost to produce one unit? a. 142.00 b. 69.00 c. 123.00 d. 167.00 . When can we assume the materials are added in the dyeing department? a. At the beginning b. At the end c. Evenly throughout the process d. Materials are not added in the dyeing process 10. Budget expectations for the product is $165 in total. Dave, the dyeing department manager, was provided a budget of $25.50 for materials and 99.50 for conversion costs. What is the appropriate evaluation of performance? a. The overall cost and each of Dave's individual costs have all come in under budget. b. The overall cost came in under budget. Dave's costs were over budget thus the savings would have come from the previous department. c. The overall cost came in over budget. Dave's costs were under budget thus the additional costs would have come from the previous department. d. The overall cost and each of Dave's individual costs have all come in over budget