Ozogoz Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	500
Materials costs	$8,900
Conversion costs	$3,900
Percent complete with respect to materials	85%
Percent complete with respect to conversion	30%
Units started into production during the month	9,800
Units transferred to the next department during the month	9,100
Materials costs added during the month	$176,500
Conversion costs added during the month	$223,400
Ending work in process inventory:
Units in ending work in process inventory	1,200
Percent complete with respect to materials	65%
Percent complete with respect to conversion	25%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost per equivalent unit for materials for the month in the first processing department is closest to:

$18.67

$20.94

$19.40

$17.14

Quilling Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	600
Materials costs	$5,400
Conversion costs	$2,200
Percent complete with respect to materials	65%
Percent complete with respect to conversion	10%
Units started into production during the month	8,100
Materials costs added during the month	$96,400
Conversion costs added during the month	$253,600
Ending work in process inventory:
Units in ending work in process inventory	1,400
Percent complete with respect to materials	80%
Percent complete with respect to conversion	20%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. How many units were started AND completed during the month in the first processing department?

7,300

8,700

8,100

6,700

Muzyka Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	300
Materials costs	$5,900
Conversion costs	$3,000
Percent complete with respect to materials	85%
Percent complete with respect to conversion	20%
Units started into production during the month	5,300
Units transferred to the next department during the month	4,800
Materials costs added during the month	$105,900
Conversion costs added during the month	$225,200
Ending work in process inventory:
Units in ending work in process inventory	800
Percent complete with respect to materials	50%
Percent complete with respect to conversion	40%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to:

$26,369

$22,808

$52,738

$21,095

Sunspot Beverages, Ltd., of Fiji makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June.

		Percent Completed
	Units	Materials	Conversion
Work in process, beginning	66,000	70%	40%
Started into production	333,000
Completed and transferred out	323,000
Work in process, ending	76,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	24,000	$	8,300
Cost added during June	$	257,200	$	176,380

Required:

Assume that the company uses the weighted-average method.

1.	Determine the equivalent units for June for the Blending Department.

2.	Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.)

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. (Do not round your intermediate calculations.)

4.	Prepare a cost reconciliation report for the Blending Department for June. (Do not round your intermediate calculations.)

18 MC Qu. 51 Ozogoz Corporation uses the FIFO.. Ozogoz Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below Beginning work In process Inventory Unlts In beginning work In process Inventory Materlals costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion 500 $8,900 $3,900 85% 30% 9,800 9,100 $176,500 $223.400 Units started into production during the month Units transferred to the next department during the month Materlals costs added during the month Conversion costs added during the month Ending work In process inventory Units In ending work In process inventory Percent complete with respect to materials Percent complete with respect to conversion 1200 65% 25% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places The cost per equivalent unit for materials for the month in the first processing department is closest to O $18.67 O $20.94 O $19.40 O$1714 19 MC Qu. 52 Quilling Corporation uses the Quilling Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below Beginning work in process Inventory Units In beginning work In process Inventory Materlals costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion 600 $5,400 $2.200 65% 10% 8,100 $96.400 $253,600 Units started Into production during the month Materlals costs added during the month Conversion costs added during the month Ending work In process Inventory Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 1,400 80% 20% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. How many units were started AND completed during the month in the first processing department? 7,300 8700 8100 O 6700 20. MC Qu. 62 Muzyka Corporation uses the Muzyka Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below Beginning work In process Inventory Units in beginning work In process Inventory Materials costs Converslon costs Percent complete with respect to materials Percent complete with respect to conversion 300 $5,900 $3,000 85% 20% 5,300 4,800 $105,900 $225,200 Units started Into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work In process Inventory Units In ending work In process Inventory Percent complete with respect to materials Percent complete with respect to conversion 800 50% 40% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: O $26,369 O $22.808 $52738 $21.095 22. Problem 4-15A Comprehensive Problem-Weighted-Average Method [LO4-2, LO4-3, LO4-4, LO4-5 Sunspot Baverages Ltd, of Fiji makes biandad tropicaal fhuit drinks in two stages. Frit juices are axtractod rom fresh fhuits and than blandad in tha Banding Dopartmant. Tha blanded juices are thon bottiod and packed for shipping in the Botting Department. The following infommaltion patains to the operationsof the Blanding Department for Jun Startad into procuct on Camplatod and n procoss, anding Work in procesbagining Cost adcod duing Juno Required: ssume that tha company Lses the weighdad-avarage mathod 1 Dotermine the equvalent units for Juna for the Blanding Departmant Equivalant units of production 2. Compute the costs per oquvalant unit for the Blanding Departmant.Round your anoewers to 2 Dotonmine the toal cost of anding wark in process inventory and the total cost of units transfamad to the Botting Dapartment (Do not round your Intarmediate caloulations Coat of anding work in process invantory Coet of unts compiatnad and tanstamed out Praparea cost raconcil lation neport for the Blanding Dopartment for Juna. (Do nat round your Cost o accountod for Total cost to be accounbed for accountod for Total cost