PA4. LO 5.3 During March, the following costs were charged to the manufacturing department: $14,886 for materials, $14,656 for labor, and $13,820 for manufacturing overhead. The records show that 30,680 units were completed and transferred, while 2,400 remained in ending inventory. There were 33,080 equivalent units of material and 31,640 of conversion costs. Using the weighted- average method, what is the cost of inventory transferred and the balance in work in process inventory? PA5. LO 5.3 Materials are added at the beginning of a production process, and ending work in process inventory is 30% complete with respect to conversion costs. Use the information provided to complete a production cost report using the weighted average method. Costs to Account For Beginning inventory: materials Beginning inventory: conversion Direct material Direct labor Applied overhead Total costs to account for Units to Account For Beginning work in process Units started into production Transferred out 5,000 20,000 19,000 $ 10,000 19,000 50,000 75,000 37,248 $191,248 PA6. LO 5.3 Narwhal Swimwear has a beginning work in process inventory of 13,500 units and transferred in 130,000 units before ending the month with 14,000 units that were 100% complete with regard to materials and 30% complete with regard to conversion costs. The cost per unit of material is $5.80 and the cost per unit for conversion is $8.20 per unit. Using the weighted average method, what is the amount of material and conversion costs assigned to the department for the month? PAZ, LO 5.3 The following data show the units in beginning work in process inventory, the number of units started, the number of units transferred, and the percent completion of the ending work in process for conversion. Given that materials are added at the beginning of the process, what are the equivalent units for material and conversion costs for each quarter using the weighted- average method? Assume that the quarters are independent. Quarter Beginning Work in Process 523 Started 134,250 132,593 133,245 134,843 Conversion (%) 25 24 NM Transferred Out 133,250 132,541 133,443 134,232 338 489