Mastery Problemi Process Coat Systeme Grainy Goodnese Company Grainy Goodness Company manufactures granola creat by a series of three processes, beginning materials such as cats, sweeteners, and nuts being introduced in the Mining Department. From the Moring Department, the materis pass through the Making and Packaging departments, emerging as bored granola cereal ready for shipment to retail outlets. Direct materials are added at the beginning of each process, and conversion costs are incurred evenly throughout production in each department During March, the President and sole stockholder, Jonathan Groot, reviewed the Cote Production Report for the Mining Department. He is concerned that the Mining Department may not be operating afcently, and is to your help Cost of Production mintha a noticed that his production manager has omitted some of the data on the Court of Production Determine the missing information. If there is no amount or an amount is zero entero Round your per un computation to the nearest sent, required. Grainy Goodness Company Cost of Production Report-Mixing Department For the Month Ended March 31 Unit Information Units charged to in proces, March 1 2,000 Rated from materials store 36,000 Total scouted for by the Ming Department 40,000 units to the cost Equivalent Units Whole Direct Materials Conversion Units 2,000 38,000 Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Mixing Department Units to be assigned costs: 40,000 Whole Units Equivalent Units Direct Materials Conversion 2,000 35,000 35,000 35,000 Inventory in process, March 1 (40% completed) Started and completed in March Transferred to Baking Department in March Inventory in process, March 31 (80% completed) Total units to be assigned costs 37,000 3,000 40,000 Cost Information Cost per equivalent unit: Direct Materials $40,660 Conversion $36,670 Total costs for March in Mixing Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion $2,200 $600 Total Inventory in process, March 1 $2,800 Direct Materials Conversion $2,200 1600 Total $2.000 77,330 $80,130 Inventory process, March 1 Costs incurred in March Total costs accounted for by the Ming Department Cost allocated to completed and partially completed it! Inventory in process, March 1-balance To complete inventory in proces, March 1 Cost of completed March 1 work in process Started and completed in March Transferred to Baling Department in March Inventory in prooetMarch 31 The signed by the Mangepartment 12,800 1.140 1,140 37,450 33.250 $3.940 70,700 3,210 2,280 February Cost Analysis Determine the content of direct material for conversion for the month of February using the completed data on the cost of Production, Round your per-unit computations to the nearest cent, I required. Cost Analysis for February Ming Department Amount Equivalent Units Cost per Unit Oct Materials inventory in proces, March 1 Conversion costs invertory in proces, March 1 February Cost Analysis Determine the cost per unit of direct materials and for conversion for the month of February wsing the completed data on the cost of Production. Round your peut computations to the nearest centar required. Cost Analysis for February - Mixing Department Amount Equivalent Units Cost per Unit Direct Materials in Inventory in process, March 3 Conversion costs in inventory in process, March 1 Total cost per unit March Cost Analysis Determine the cost per unit of direct materials and for come for the month of March use the completed data on the Count of Production Round your parent computation to the nearest cent, required Cost Analysis for March-Ming Department Amount Equivalent Unit Cost per Unit Costs for Marche Direct Materials Costs for Mac Corion Total cost per Mining Dept. Evaluation Ang your work on the brary CoAralysis and Marcos Aranha Choting the one performance by the Costs for March: Direct Materials 5 10 Costs for March Conversion Total cost per unit Miding Dept. Evaluation After reviewing your work on the February Cost Analysis and March Cost Analysis, assist Yonathan Groat in evaluating the Miring Department's performance by answering the following question In March, was the Moding Department's total cost per unit higher or lower than in February? For which component was the cost per unit for March higher than in February What is most probably your recommendation to Jonathan Groat given your computations? Journal On March 1, ung the data provided on the cost of production, Jourmaline the entry to mow the appropriate amount of cost from the Ming Department to the Balking Department. 1 an amount bas does not require an entry, leave it blank Mar 31