Stockton Company adds materials at the beginning of the process in Department M. Data concerning materials used in March production are as follows: 50,000 units Started during March Completed and transferred 36,000 units Normal spoilage Work in process at March 3110,000 11. The equivalent units for materials are? 4,000 units units Materials are added at the start of the process in Cesar company's blending department, the first stage of the production cycle. The units started during the month were 210,000. Completed and transferred, 110,000 and in process, end (50% comp) were 70,000.Under Cesar's cost accounting system, the costs incurred on the lost units are absorbed by the completed units only. 12. What are the equivalent units for materials? Alonzo Manufacturing uses a process costing system to accumulate costs related to the production of "Supergrow" an industrial strength hair grower. Material costs and conversion costs for last quarter are provided below: Conversion Costs P 348,705 258,300 Materials Current cost for the quarter P 281,65090 262,000 Equivalent production All materials are added at the beginning of the production process. 17. If the number of bottles completed during the quarter is 255,200, what is the total cost that should be assigned to these bottles? 18. The cost allocated to the bottles in process at the end of the month? M Company has two producing departments Departments A and B. Department A works on raw material XYZ and then transfers it to Department B. After Dept. B puts on its finishing touches, it transfers the product to Finished Goods Inventory. . 21. If Dept. A had put 95,000 units into process, during the period and had ending work in process of 21,000 units, what is the number of units transferred to finished goods inventory, if Dept. B's ending units in process are 12,000? 22.M Company adds direct materials at the beginning of the production process in Department A. If Department A's ending units in process are 60% complete as to conversion costs, what is Department A's equivalent units for materials? 3