is Co. started April with 12,000 units in process that were 30% t il, the following costs were incurred: direct materials $148,800, direct labor $141,000; and complete at a cost of $47,000. During overhead $185,400. During April, 66,000 units were completed and transferred to finaf the 8,000 units in process that were 20% completed at April 30, All production process and conversion costs are incurred evenly throughoul factory finished goods. There were materials are added at the beginning of the Use the following charts to find A through F below rotal % Material | % Conversion Whole to be nits Completed Completed in Units for Units for to be Equivalent Equivalent Units in April prilMaterials Conversion April Bey Inventory in Process Started and completed Transferred out End. Inventory in Process Total Equivalent Units to account o Direet Materials Conversion Costs Total Costs Total costs incurred this period Total equivalent units Cost per equivalent unit Costs allocated to completed&partially completed units: Beg. Balance- Inventory in process Beg. Balance To complete inventory in processE R Started and completed End. Balance-Inventory in process Total costs charged to Departmen. (A) Equivalent units of production for materials cot (B) Equivalent units of production for conversion costs. (C) Materials cost per equivalent unit. (D) Conversion cost per equivalent unit... (E) Inventory in process, April 30. (F) Cost of goods transferred to finished goods warehouse. .s Page