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Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 5,427 tontin beginning work in process inventory (20% complete) on July 1. During July, 60,300 tons were completed, The ending work in process inventory on July 3 was 4,824 tons (50% complete) What are the total equivalent units for conversion costs Hound to the nearest whole urut 61,626.6 X units Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Rolling Department of Oak Ridge Steel Company are $1.05 and 2.65, respectively. The eauvalent units to be ined costs are as follows Equivalent Units Direct Materials Conversion Inventory in process, July 1 0 2.400 Started and completed during July 61,000 61,000 Transferred out of Rolling (completed) 61,000 63,400 Inventory in process, July 31 4,000 1,200 Total units to be signed costs 65,000 64.600 The beginning work in process inventory on July 1 had a cost of 51.320. Determine the cost of completed and tranferred out production, the ending work in process story, and the total costs aged by the Rolling Department Completed and transferred out production Inventory in , ending Total conged by the Department Il Equivalent Units of Production The Converting Department of Hopkinsville Company had 1,000 units in work in proces at the beginning of the period, which were 75% complete. During the period, 20,800 units were completed and transferred to the Packing Department. There were 1,120 units in process at the end of the period, which were complete. Duect materials are placed into the process at the beginning of production Determine the number of equivalent units of production with respect to derect materials and conversion costs. If an amount is zero, enter into Hopkinsville Company Number of Equivalent Units of Production Whole Unite Deed Materials Pavivalent Units Conversion Louivalent this Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total