PROBLEM B The following data were taken from the books of BCD Co. for the month of September. Units Department 1 Department 2 Started 100,000 Completed and transferred 85,000 65,000 In process, ending (50%) 15,000 20,000 Stage of Completion 60% 65% Cost Materials 604,000 261,300 Labor 353,440 242,880 Overhead 117,500 73,260 1,074,940 577,440 ||| = PROBLEM C The following data were taken from the books of VDM Co. for the month of September. Units Department 3 In process, beginning (40%) 18,000 Received from Dept. 2 20,000 Completed and transferred 25,000 In process, ending (50%) 13,000 Stage 40% 50% Cost In process Beginning Cost-Sept Cost from preceding department 59,400 60,300 Materials 36,860 70,300 Conversion Cost 11,655 15,750 Department 1 Materials are added at the beginning of the process. Department 1 Materials are added at the beginning of the process. Department 2 Materials are added 20% at the beginning of the process, 80% added at 50% stage of completion. REQUIRED: Compute for Department 1 Material equivalent units of production. Compute for the Department 1 Labor and Overhead equivalent units of production. How much is the Department 1 cost of completed and transferred to Department 2? How much is the Department 1 Cost of WIP ending? PROBLEMA Units in process, beginning (50%) 6,000 Units Started 50,000 Units Completed 38,000 Units in process, ending (70%) 18,000 Materials in the department are added 40% at the beginning of the process and 60% at the end of the process. REQUIRED: Compute for the Equivalent Unit of Production for Labor and Overhead using FIFO method. Compute for the Equivalent Unit of Production for Materials using FIFO method. Compute for the Equivalent Unit of Production for Labor and Overhead using average method. Compute for the Equivalent Unit of Production for Materials using average method. REQUIRED: Compute for the Cost of Work in Process ending using average method. Compute for the Material equivalent production using average method. Compute for the Labor and Overhead equivalent production using average method. Compute for the Cost of completed and transferred to the next department, using average method.