Seacrest Company uses a process costing system. The company manufactures a product that is processed in two departments: A and B$.$ As

work is completed, it is transferred out. All inputs are added uniformly in Department A$.$ The following summarizes the production activity

and costs for November:

Department A

Beginning Inventories:

Units in BWIP $5,000$

Costs of beginning WIP $($BWIP$)$

Direct materials $$10,000$

Conversion costs $$6,900$

Current production $($in November$)$:

Units started $25,000$

Units transferred out $28,000$

Costs $($in November$)$:

Direct materials $$57,800$

Conversion costs $$95,220$

Additional Cost information:

Unit cost for Department A $$5\mathrm{.}54$

Cost of EWIP $$8,870$

Cost to finish units $$16,632\mathrm{.}60$

$1.$ Using the FIFO method, complete a production report below for Department A$.$

Seacrest Company$--$Department A

Production Report

For the Month of November

Units to account for:

Units in BWIP

Units started in November

Total units to account for

Units completed and transferred out:

Started and completed

From BWIP

Units in EWIP

Total units accounted for

$2.$ Using the FIFO method, complete a cost schedule for Department A$.$ Hint: remember "Total costs to account for" and Total costs

accounted for" ideally should equal exactly. In reality, due to rounding, it is often close but not exact. The two values

should be off by about $$1.$

Seacrest Company$--$Department A

Cost Schedule

For the Month of November

Costs to account for:

Costs of BWIP

Costs incurred during November

Total costs to account for

Costs accounted for:

From prior period $($Costs of BWIP$)$

From current period $($Cost to finish units$)$

Costs of units started and completed Hint: number of units started and completed at what cost per unit?

Costs of EWIP

Total costs accounted for