The Hoed Corp. manufactures hats. All material is placed in process as soon as the goods are started in Department A. and conversion costs are incurred evenly throughout the process. Upon completion of the product it is immediately transferred to Department B.

Department A-Month of April 20xx

Status

-Work in process 3/31/xx at 50% conversion20,000unitscompleted at a cost of $300,000 ( $250,000

material cost and $50,000 conversion cost.)

-Units started during April50,000 units

-Units completed during April30,000 units

-Work in process April 30^th were 40,000 units

50% converted for conversion

-Direct material added during April$450,000

-Conversion cost added during April$200,000

Required: ( 5 Step Production Cost Report )

1. Calculate the total cost of the goods completed inDepartment A during April.

2. Calculate the total cost of the ending work in process inDepartment A for April.