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A B C D E F G H I J K 1 No 26 Month of January 27 28 Selected information for January is presented below. Note that the applied overhead rate was 29 50% of direct labor costs in the molding department 33 34 Molding Department 35 36 Goods in-process as of January 1 were 3,300 figurines at a cost of $53.790.00. Of this amount, $52,800.00 was from 39 raw materials added, 5660.00 for labor and $330.00 for overhead. These 3,300 figurines were assumed to be 40 10.00% complete as to labor and overhead. 42 During January, 23,000 units were started, $370,530.00 of materials and $46,340.00 of labor costs were incurred. 46 The 7,000 figurines that were in-process at the end of January were assumed to be 60.00% complete to 47 labor and overhead. 48 49 All figurines in January passed inspection Introduction FAQ 1 2 11 12 13 Tvne here to search T OBA 2a 9 January co 8 MOLDING 13 Physical Flow of Units 14 15 Work in Process - Beginning 16 Units Started this Period 17 Units to Account for (12.01 3,300 units 23 000 units 6 300 units! 21 {12.02) 22 Total transferred out 23 Work-in-Process - Ending 24 Total Accounted for (12.03) [1204 12.05 Equivalent Units Material (Round to three places, ##.###.##) 12.063 Introduction FAQ 1 2 11 12 Type here to search H elsi vou U POLUS, TUD) Equivalent Units Conversion (Round to three places, ##.###.###) {12.07) Total cost in the Beginning Inventory (Round to two places, ##.###.## (1208) :888888888 Total cost of Material this period (Round to two places, ##.###.# (12.09) Introduction FAQ 1 2 11 12 13 Type here to search Ria Total cost of Conversion this period (Round to two places, ##.###.##) (12103 83 Total cost to account for (Round to two places, ##.###.##) {12.11) 87 Cost per equivalent unit of Material this period (Round to seven places, ###.###***) (12.12) Cost per equivalent unit of Conversion this period (Round to sevd places, www.wwwwww) {12.13) Introduction FAQ 1 50 - _ o a Type here to search @ X Cost of the units transferred, material and convesion (Round to two places, S###.###.##) {12.14 CO NAWNO Cost of the ending inventory, material and convesion (Round to two places, $###.###.##). {12.15) 10 Total Cost accounted for (Round to two places, $###.###.## ) {12.16) Introduction FAQ 1 2 @ Type here to search O PO a @ @