Practice Question 1 - Process Costing Trojan Toys manufactures plastic toy oldiers.-buys plastic as its direct material for the Molding Department at its New Jersey plant. The toys are transferred to the Finishing Deparment where they are painted and accessories added to them. Direct materials are at the beginning of the process and conversion costs are added evenly during the Molding Departrment's process. Trojan Toys used the arishted.averase arocess method of costing The product costing system at Trojan Toys has a singls direct coset cateaor (Oirect Material) and a single indirect cost category (Conversion costs Use the data below to complete the attached production cost worksheet Physicel Ueits Direct Matcrials Cony. Costs $77,000 $46,600 Work-in-process, beginning Started during April Units completed during April 3,800 12,000 9,000 6,800 Work-in feocess 215,000 4,080 Costs added during April $160,000 (11degreeatcome non for ending WP: Direct material, 100%; conversion costs tos)