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BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments. On April 1, Department A had 500 units in Work-in-Process estimated to be 30% complete for conversion; Department B had 300 units in Work-in-Process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units; Department B completed 2,000 units. The ending Work-in-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-in-Process Inventory in Department B is estimated to be 70% complete for conversion. The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $2,970 in direct materials costs and $1,546 in conversion costs. The production costs incurred in April were $18,280 for direct materials and $21,500 for conversion. Department B's beginning Work-in-Process Inventory on April 1 was $5,764, of which $3,900 was transferred-in costs; it incurred $38,400 in direct materials costs and $24,698 in conversion costs in April. BDB Company uses the weighted-average method for Departments A and B. Required: 1. Prepare a production cost report for Department A. 2. Prepare a production cost report for Department B. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ BDB Company -- Department A } \\ \hline \multicolumn{6}{|c|}{ Production Cost Report } \\ \hline & \multicolumn{5}{|c|}{ Production Information } \\ \hline & \multirow[b]{2}{*}{PhysicalUnits} & & & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline & & \multicolumn{2}{|c|}{ Completion Percentage } & DirectMaterials & Conversion \\ \hline \multicolumn{6}{|l|}{ Input: } \\ \hline Beginning WIP & & & % & & \\ \hline Units started or Trans-in & & & % & & \\ \hline Total units to account for & 0 & & & & \\ \hline \multicolumn{6}{|l|}{ Output: } \\ \hline \multicolumn{6}{|l|}{ Units Finished and Trans-out } \\ \hline \multicolumn{6}{|l|}{ Ending WIP } \\ \hline Direct materials & & & % & & \\ \hline Conversion & & & % & & \\ \hline Total units accounted for & 0 & & & & \\ \hline \multirow[t]{2}{*}{ Equivalent units-WTAVG } & & & & 0 & 0 \\ \hline & \multicolumn{3}{|c|}{ Unit Cost Determination - Weighted-Average } & & \\ \hline Cost Added: & DirectMaterials & Conversion & Total & & \\ \hline \multicolumn{6}{|l|}{ Beginning WIP } \\ \hline \multicolumn{6}{|l|}{ Current Costs } \\ \hline Total & $ & $ & $ & & \\ \hline \multicolumn{6}{|l|}{ Divide by equivalent units } \\ \hline WTAVG costs per equivalent L & & & & & \\ \hline \end{tabular} \begin{tabular}{l|l|l|l|l|l} & \multicolumn{2}{|c|}{ Cost Assignment } & & \\ & Trans-Out & UnitsinEndingWork-in-Process & Total & & \\ \hline Units Completed: & & & & & \\ \hline Units transferred out: & & & & & \\ \hline WIP, ending inventory & & & & & \\ \hline Direct Materials & & & & & \\ \hline Conversion & & & & & \\ \hline Total Costs to Account For & & $0$0 & & \\ \hline \end{tabular} Chapter 6(v2) - Homework \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multicolumn{4}{|c|}{ Production Cost Report } & & \\ \hline & \multicolumn{6}{|c|}{ Production Information } \\ \hline & \multirow[b]{2}{*}{ Physical Units } & & & & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline & & \multicolumn{2}{|c|}{ Completion Percentage } & Trans. In & DirectMaterials & Conversion \\ \hline Beginning WIP & & & % & & & \\ \hline Units started or trans-in & & & % & & & \\ \hline Total units to account for & 0 & & & & & \\ \hline Units finished or trans-out & & & % & & & \\ \hline \multicolumn{7}{|l|}{ Ending WIP } \\ \hline Transferred in & & & % & & & \\ \hline Direct materials & & & % & & & \\ \hline Conversion & & & % & & & \\ \hline \multirow[t]{2}{*}{ Total units accounted for } & 0 & & & 0 & 0 & 0 \\ \hline & \multicolumn{4}{|c|}{ Unit Cost Determination } & & \\ \hline Cost Added: & Trans. In & DirectMaterials & Conversion & Total & & \\ \hline \multicolumn{7}{|l|}{ Beginning WIP } \\ \hline \multicolumn{7}{|l|}{ Current costs } \\ \hline Total & $ & $ & $ & $ & & \\ \hline \multicolumn{7}{|l|}{ Divide by equivalent units } \\ \hline WTAVG - costs per EU & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l} \hline & \multicolumn{2}{|c|}{ Cost Assignment } & & & \\ \hline & CompletedandTrans-out & Ending WIP & Total & & \\ \hline Units completed & & & & & & \\ \hline Ending WIP inventory & & & & & & \\ \hline Trans-in & & & & & & \\ \hline Direct materials & & & & & & \\ \hline Conversion & & & & & \\ \hline Total cost accounted for & & $0 & $0 & & \\ \hline \end{tabular}