P3-4A Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2014 totaled $2,280,000 as follows. Work in process, November 1 Materials $79,000 Conversion Costs 48,150 $127,150 Materials added Labor Overhead 1,589,000 225,920 337,930 Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Instructions: 1) Calculate the physical units of each batch 2) Calculate the equivalent units 3) Summarize dollar costs 4) Calculate cost per equivalent unit 5) Find the cost of the finished goods 6) Find the cost of the unfinished goods P3-5B Swinn Company manufactures bicycles. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the month of May are as follows. Production Data - Bicycles Work in process units, May 1 Units started in production Work in process units, May 31 Units 500 2,000 Percent Complete 80% 800 40% 15,000 18,000 Cost Data - Bicycles Work in process, May 1 Materials Conversion costs Direct materials Direct labor Manufacturing overhead $33,000 50,000 19,200 33,680 Instructions: 1) Calculate the physical units of each batch 2) Calculate the equivalent units 3) Summarize dollar costs 4) Calculate cost per equivalent unit 5) Find the cost of the finished goods 6) Find the cost of the unfinished goods