Pattern Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments Mixing, Refining, and Packaging. On January 1, the first department Mixing had no beginning inventory. During January, 48,000 fl. oz. of chemicals were started in production. Of these, 40,000 fl. oz. were completed, and 8,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process. At the end of January, the equivalent unit data for the Mixing Department were as follows: In addition to the above, the costs per equivalent unit were $1.25 for direct materials and $5.20 for conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The $60,000 $10,000 $28, 304 $43, 520 The Assembly Department of One Roof, Inc., manufacturer of computers, incurred $260,000 in direct material costs and $70,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1, 500 and 700, respectively. The cost per equivalent unit of production (EUP) for conversion costs is. (Round your answer to the nearest cent.) $100.00 per EUP $173.33 per EUP $371.43 per EUP $46.67 per EUP The Refining Department of Sweet Sugar, Inc. had 73,000 tons of sugar to account for in July. Of the 73,000 tons, 42,000 tons were completed and transferred to the Boiling Department, and the remaining 31,000 tons were 50% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials. 73,000 units 15, 500 units 57, 500 units 42,000 units LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments Mixing, Refining, and Packaging. On January 1, the first department Mixing had no beginning inventory. During January, 52,000 fl. oz. of chemicals were started in production. Of these, 32,000 fl. oz. were completed and 20,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process. At the end of the month, LDR calculated equivalent units. The ending inventory in the Mixing Department was 65% complete with respect to conversion costs. With respect to direct materials, what is the number of equivalent units in the ending inventory? 32,000 equivalent units 20,000 equivalent units 13,000 equivalent units 52,000 equivalent units