Number E30 2 ended March 31: Problem B The following information relates to Aromatic Company for its ine of perfinns products for the mooch 4 Units in be pining inventory (units equal cases of product) 2.700 units 42 points 6 Cost of units in beginning inventory. 7 Materials 8 Conversion $40.500 $18.900 9 Units placed in production 54.000 und's 10 11 Cost incurred during current period: 12 Materials $219.598 13 Conversion $215,310 14 15. Units remaining in ending inventor 16 (100% complete as to materials, 60%% complete as to conversice) 3.000 units 18 19 20 21 Problem B Fill in All Yellow Spacesli 22 23 Aromatic Company 24 Process Cost Summary 25 For Month Ended March 31 26 27 Costs Charged in Production 28 Coots of beginning goods in process Direct Materials Conversion Colts (OL . OHD] 31 Goals incured this period Direct Materials Conversion Coute (DL . DHD] 31 Total costs to account for 35 37Pan 1) Computo Number of units completed and transferred out: 74 Unh frau Inframation Problem B Probkim DClipboard Fant hunker E30 G 25 For Month Ended March 31 H 26 27 Costs Charged to Production 29 20 could of beginning goods to process 30 Direct Materials 31 Costa mcomed thes panod Conversion Costs (PL + OHH) 153 Direct Materials 31 Total casts to socount for Conversion Costs (N . OHOF 35 37 Part 1) Compute Number of unite completed and transfered out 38 MEMBER Beginning Work in Precris Unity . Units Started . Units Trailerred Out . Ending Work In Proceedinhis 39 Unit Cost Information 40 Unita fo account for 41 Beginning goods in process Completed and transfered out 42 Wants started this pernod Ending pooch in procult 43 Total units to account for Total units socounted for 45 47 Part 2: Compute Equivalent Unit of Production. 48 Equivalent Units of Production (LUP) Convenion Coat 60 Units completed and transfered out 52 Units of ending goods in process 54 Direct materials 65 Comersion Costs OL+OHO) The 60 Part 3: Compute Cou per Equivalent Unit of Production. 4 Cou por Equiy Unit of Production Conversion Coals 60 OIL - CHOI Of Coute of beginning goods in process 12 Couts Incurred this pined 63 Told costs Ci founda byy Total Equivalent Units pl Prod Or Part 4: Compute Coat of unkar completed sad transferred out and anding Inventory 6 Cou Assignment and Reconciliation Problem A Problem B Probhim DC H 34 Total costs to account for 40,503 crescentrandom 35 36 37 Part 1) Compute Number of units completed and trambored out 38 TU MEMBER: Bedoing Work In Process Units + Units Started = Units Tramferred Out + Indre Work In Procent Unis 30 Unit Cost Information 40 Ueta to account for 41 Beginning goods in process Completed and canpaired out 42 Units started this paned Ending goods in process 43 Total units to account for Total units accounted for 44 45 Remember these have to spot 46 mell taste 47 Part 2: Compute Equivalent Units of Production. 40 Equivalent Units of Production (EUP 49 50 Unite completed and transferred out 51 52 Unite of ending goods in process 53 54 Direct mate als $6 Equiwent unle of production 48 Part 3: Compute Coil per Equivalent Units of Production. "A Coupe Equly Val of Production Conversion Costs 61 Counted beginning goods in process 62 Casts incurred this period 63 Total coils 65 Cost per Low Unit of Production 67 Part 4 Compute Cou ol units completed and trendered out and ending Inventory Cont Aulgnment and Reconciliation 70 Costs hang'emed out [coat of pooda manufactand) The Canta of ending poods in processB D 49 F G 50 Units completed and transferred cut (DL . OHD) 51 100% 52 Units of ending goods in process 63 Comple's 64 Direct materials 55 Conversion Costs (DL+ OHD) 56 | Equivalent units of production 57 58 Pan 3: Compute Cost per Equivalent Units of Production. 69 Cost per Equiv Unit of Production DM Conversion Costs 60 LOL - OHDI 51 Costs of beginning goods in process 62 Coats incured this period 63 Total costs 64 {divide by] Total Equusient Units of Press 65. Coat por Equiv Unit of Production 66 67 Part 4: Compute Cost of units completed and tramferred out and ending inventor GH Cost Assignment and Reconciliation 69 Coil per CUP 10 Coata transferred out joost of goods manufacture, 71 Direct materials Conversion Cous (BLOOHO] 73 74: Costs of ending goods in process de Convention Doitt (DL OHD) To Total cost accounted for 20 81 #2 Journal Entry: 83 Frites journal entry to record moving goods from work in Process to Finished Goods ano Coy or Goods Manouttorey) 84 25 Debit Credit Problem A Problem I hype here to search