P4-2A

152 Direct material (61,000 gallons) Direct labor Manufacturing overhead January 31 inventory ( 73,800 48,800 gallons, 70% Required Assuming Godfrey uses the weighted average method in process costing, calculate the following amounts for the Blending Department a. Number of units in the January 31 inventory b. Equivalent units for materials and conversion costs. c. January cost per equivalent unit for materials and conversion costs. d. Cost of the units transferred to the Bottling Department. e. Cost of the incomplete units in the January 31 inventory P4-2A. Calculate Equivalent Units, Unit Costs, and Transferred Costs-Weighted Average L03, 4 Method Arrow Company processes a food seasoning powder through its Compounding and Packaging departments. In the Compounding Department, direct materials are added at the begin- ning of the process, and direct labor and manufacturing overhead are incurred evenly throughout the process. Arrow uses the weighted average method. Costs in the Compounding Department can be summarized as follows: Inventory, August 1, 2016 (2,000 units, 40% complete) . $ 980 4.100 Conversion costs Current period (31,000 units started) Direct material Direct labor. Manufacturing overhead 33,050 62,560 75,650 $176,340 At August 31, 2016, 3,000 units were in process, 30% complete with respect to conversion costs. Required Calculate the following for the Corg upartment: a. Equivalent units for materia's andnersion costs during August. b. Costs per equivalent unit for eaterials ond conversion costs. c. Total cost of units transferred to the Packaging Department. d. Inventory cost at August 31, 2016 4-3A. Product Cost Report-Weighted Average Method Reston Manufacturing Corporation producesLO a cosmetic product in three consecutive processes. The costs of Department 1 for May 2016 were as follows