1. The following information is available for mixing department at Frozen Delight, an ice cream manufacturer, for June, 2018:

• Beginning work-in-process (2,500 gallons) is $3,100.
• Direct materials for 30,000 gallons that are started during the period cost $33,000.
• All direct materials enter the process at the beginning.
• Direct labor cost for the period is $5,250.
• Factory overhead cost for the period is $8,850.
• There are 1,500 gallons left 25% complete at the end of period.

1. Determine the total number of equivalent units that are processed and transferred out of the mixing department during the period. (2 points)

2. Determine the number of equivalent units in ending work-in-process of mixing department. (2 points)

3. Determine the total number of equivalent units to account for for the period. (2 points)

4. Determine the total costs to account for for the period. (4 points)

5. Determine the cost per equivalent unit. (2 points)

6. Allocate the total costs between equivalent units completed and transferred out during the period and ending equivalent units. (3 points)

• Transferred out:

• Ending:

7. Prepare a journal entry for the amount completed and transferred out of the mixing department during the period, naming the next department of process packaging. (2 points)

8. The packaging is the final process at the manufacturing plant, and the additional cost per equivalent unit in the packaging department is $.30(30). If the company sells each unit of its product for $5, what is the gross profit on each unit sold? (2 points)

Use the following information for Questions 28 through 33.

• Selling price of a unit is $100.
• Unit variable costs are $60.
• Total fixed costs are $400.

2. Compute unit contribution margin. (2 points)

3. Compute the break-even point in sales units. (4 points)

4. Compute the break-even point in sales dollars. (2 points)

5. How many total units should be sold to make a target profit of $1,200? (4 points)

6. What is the total sales revenue to make a target profit of $1,200? (2 points)

7. If the sales level is expected at $2,000 this period, what is the margin of safety?

1. In terms of sales dollars? (2 points)

2. In terms of sales units? (2 points)