production department at the beginning of April and 240,000 were started and completed in April. Aprils beginning inventory units were 60% complete with respect to materials and 40% complete with respect to onversion. At the end of April, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. Green Highligts require your input-some rows may not required any data-depending on the method used- lace a 0 if this is the case 1. Compute the number of units transferred to finished goods. nits in Beginning Inventory nits Started 60,000 I have provided most of the numbers nits Ending Inv nits transfer out 82,000 2. Compute the number of equivalent units with respect to both materials used and conversion used in the t for April using the weighted-average method. Direct Materials | % complete l Equiv Unit Equivalent Units Total Total | % complete Equiv Unit nits in Beg Inven nits Completed & Transferred nits in En 0% 0% tal E nt Units 20.9 The production department described in Exercise 20-8 had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 of conversion costs. 1. Compte the direct materials cost and the conversion cost per equivalent unit for the department, Material Conversion ost of Beg Inventory ost incurred this Period 20-8 & 20-9-1 20-10 & 20-11 | 20-14