process. in in a moid and then use the Fabrication Department, the kayaks gp resin to fuse together the layers. The excess resin is URRENT DESIGNS Building a kayak using tme composite method is a very labor-intensive carefully place layers of Kevlara fuse molds Department. Rick Thrune, the production manager shell and lower shell are removed from the steps as employees and assembied. The seat, hatch, and vacuum process, and the uppor removed with a At the beginning of April, Current Designs had 30 kayaks in estimated that about 80% of the material costs had been added to costs. The costs of this inventory had been be $8.400 other process in the Fabrication these boats, which calcuated to be $8,400 in materials and $8.000 in conversion costs. components are added in the Finishing Department were about 50% complete with respect to the conversion the end of the month, the 35 kayaks in the ending inventory had 20% of During April. 72 boats were started. At the materials and 40% of the conversion costs added to them erials with a cost of $17.500 had been requisitioned by the Fabrication A review of the accounting records for April showed that mat were $39,600 Department and that the conversion costs for the month 2017 for the Fabrication Department using the weighted-average m Complete a production report for April Fabrication D NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a ? CURRENT DESIGNS Fabrication Department Production Cost Report For the Month ended April 30, 2017 Equivalent Units Conversion Costs Units Materials Quantities Units to be accounted for Work in process, April 1 Started into production Value Value Total units Units accounted for Transferred out Value Value Value Value Work in process, April 30 Value Total units Conversion Costs Materials Costs Unit costs Total Total cost(a) Equivalent units (b) Unit costs (a) + (b) Value Value Costs to be accounted for Work in process, April 1 Started into production Total costs Cost Reconciliation Schedule Cost accounted for Transferred out Work in Process, April 30 Materials Conversion costs Total costs After you have completed the requirements of CD3, consider this additional question. Assume that 25 kayaks remained in ending work in process and conversion costs incurred during the period changed to 42,500. $60,000. Show the impact of this change on the calculation of equivalent units, unit cost, and on the cost reconciliation schedule. Round calculation of cost per equivalent units to 3 decimal points.)