iment to the Baking Department in June. lanster of costs from the Baking Department to Finished Goods Inventory in June. LO18-3 Dittmar Products has provided the following information pertaining to equivalent units of produc- BRIEF EXERCISE 18.5 tion in its Molding Department for the month of April. Computing Equivalent Units of Resource Inputs Direct Materials Conversion Units in beginning work in process, April 1 . . . 10,000 Units started and completed in April . . ...... ? ? Units in ending work in process, April 30 20,000 8,000 ? All direct materials used in the Molding Department are added at the beginning of the process. On April 1, beginning inventory was 40 percent complete with respect to conversion. On April 30, ending inventory was 70 percent complete with respect to conversion. Compute equivalent units of direct materials and conversion used in April by Dittmar's Molding Department. L018-3, LO18-4 On October 1, Clifford Manufacturing had 10,000 units in its Mixing Department. These units BRIEF EXERCISE 18.6 were 75 percent complete with respect to direct materials requirements and 60 percent complete Determining the Cost per with respect to their conversion requirements. During October, the Mixing Department started and completed 80,000 units. The department's direct material costs in October totaled $1,778,000, Equivalent Unit of Input 10 wol and its conversion costs totaled $2,688,000. On October 31, there remained 8,000 units in ending Resource vnsquids notforming inventory that were 80 percent complete with respect to direct materials, and 70 percent complete with respect to conversion. unoma. Compute the Mixing Department's cost per equivalent unit of direct materials in October. 2asooty b. Compute the Mixing Department's cost per equivalent unit of conversion in October. holdmoeLO18-2, LO18-3 Galaxy Quest produces telescopes in a single processing department. All direct materials used in EXERCISE 18.2 the production of telescopes are added at the beginning of the process. Conversion costs (labor Calculating Equivalent Units and overhead) are incurred evenly thereafter, as each unit is assembled, adjusted, and tested. The company uses process costing and has provided the following production information for January and February. Ver 321593X2 49198 Jan. Feb. 0 268000 000 Number of units in beginning work in process inventory. 300 Number of units started during the month . .... 900 600 LO18 Total number of units transferred to finished goods. .... 800 500 LO18 EXE The units remaining in work in process at the end of January were approximately 70 percent com- Proc plete with respect to their conversion costs. During the month of February, all of the beginning Beg work in process units were completed and the units remaining in work in process at the end of the month were approximately 75 percent complete with respect to their conversion costs. a. For the month of January, calculate the equivalent units of input resources used for direct materials and conversion. wollal sift b. For the month of February, calculate the equivalent units of input resources used for direct materials and conversion