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The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process

The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in ProcessAssembly Department
Bal., 6,400 units, 40% completed 45,760 To Finished Goods, 119,400 units ?
Direct materials, 116,000 units @ $6.25 725,000
Direct labor 145,160
Factory overhead 90,020
Bal. ? units, 25% completed ?

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Determine the following:

a. The number of units in work in process inventory at the end of the period.

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Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.

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b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

Whole Units Equivalent Units Direct Materials Equivalent Units Conversion
Inventory in process, beginning fill in the blank fill in the blank c730cd096fe0fc9_2 fill in the blank c730cd096fe0fc9_3
Started and completed fill in the blank c730cd096fe0fc9_4 fill in the blank c730cd096fe0fc9_5 fill in the blank c730cd096fe0fc9_6
Transferred to finished goods fill in the blank c730cd096fe0fc9_7 fill in the blank c730cd096fe0fc9_8 fill in the blank c730cd096fe0fc9_9
Inventory in process, ending fill in the blank c730cd096fe0fc9_10 fill in the blank c730cd096fe0fc9_11 fill in the blank c730cd096fe0fc9_12
Total units fill in the blank c730cd096fe0fc9_13 fill in the blank c730cd096fe0fc9_14 fill in the blank c730cd096fe0fc9_15

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When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion.

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c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent Unit
Direct Materials $fill in the blank f81a4efc907cfd2_1
Conversion $fill in the blank f81a4efc907cfd2_2

d. Cost of the units started and completed during the period. $

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