PA8. LO 5.4 The finishing department started the month with 700 units in WIP inventory. It received 2,200 units from the molding department and transferred out 2,150 units. How many units were in process at the end of the month? PA9. LO 5.4 The packaging department began the month with 500 units that were 100% complete with regard to material and 85% complete with regard to conversion. It received 9,500 units from the processing department and ended the month with 750 units that were 100% complete with regard to materials and 30% complete with regard to conversion. With a $5 per unit cost for conversion and a $5 per unit cost for materials, what is the cost of the units transferred out and remaining in ending inventory? PA10. LO 5.4 Production information shows these costs and units for the smoothing department in August. Cost Units Work in process Beginning balance: materials Beginning balance: conversion Materials 1,550 2,500 7,441 Beginning units Transferred in Transferred out 650 1,780 1,810 Labor Overhead 14,520 7,930 All materials are added at the beginning of the period. The ending work in process is 30% complete as to conversion. What is the value of the inventory transferred to finished goods and the value of the WIP inventory at the end of the month? PA11. LO 5.4 Given the following information, prepare a production report with materials added at the beginning and ending work in process inventory being 25% complete with regard to conversion costs Units to Account For Costs to Account For Beginning inventory: materials Beginning inventory: conversion Direct material Direct labor Beginning work in process Units started into production Transferred out 5,000 1,000 24,170 44,500 12,400 8,000 10,200 3,500 85,000 84,000 Applied overhead Transferred-in materials Transferred-in conversion Total costs to account for $105,270