Production Information Equivalent Units Direct Completion Percentage Materials Conversion Physical Units 30% 500 2,000 2,500 0 % 3,630 19,120 22,750 1,702 23,000 24,702 Input: Beginning WIP Units started or Trans-in Total units to account for Output: Units Finished and Trans-out Ending WIP Direct materials Conversion Total units accounted for Equivalent unitsWTAVG 2,100 400 100% 50% 2,500 0 0 Unit Cost Determination - Weighted Average Cost Added: Beginning WIP Current Costs Total Divide by equivalent units WTAVG costs per equivalent units Unit Cost Determination. Weighted Average Direct Materials Conversion Total $ 3,630 $ 1.702 $ 5,332 19,120 23,000 24,910 $ 22,750 $ 24,702 $ 30,242 2,500 Cost Assignment Units in Ending Work- in-Process Trans-Out Total Units Completed: Units transferred out: WIP, ending inventory Direct Materials Conversion Total Costs to Account For $ 0 $ BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments. On April 1, Department A had 500 units in Work-in-Process estimated to be 30% complete for conversion: Department Bhad 300 units in Work-in-process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units: Department B completed 2,000 units. The ending Work-in-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-in-Process Inventory in Department B is estimated to be 70% complete for conversion The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $3,630 in direct materials costs and $1.702 in conversion costs. The production costs incurred in April were $19,120 for direct materials and $23,000 for conversion. Department B's beginning Work-in-Process Inventory on April 1 was $4,756, of which $3,000 was transferred-in costs; it incurred $39,840 in direct materials costs and $25,490 in conversion costs in April. BDB Company uses the weighted average method for Departments A and B. Required: 1. Prepare a production cost report for Department A. 2. Prepare a production cost report for Department B. Complete this question by entering your answers in the tabs below