The Smelting Department of Sandhill Company has the following production data for November. Beginning work in process 1,960 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 8,820 units; and ending work in process 6,860 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Total equivalent units Materials Conversion Costs In Carla Vista Company, total materials costs are $38,900, and total conversion costs are $63,720 for June. Equivalent units of production are materials 10,000 and conversion costs 12,000. Compute the unit costs for materials and conversion costs. (Round answers to 2 decimal places, e.g. 2.25.) Materials cost per unit $ Conversion cost per unit $ eTextbook and Media Compute the unit cost for total manufacturing costs. (Round answer to 2 decimal places, e.g. 2.25.) Total manufacturing cost per unit $ Current Attempt in Progress Sandhill Company has the following production data for April: units completed and transferred out 39,200, and ending work in process 4,900 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $7. Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. Completed and transferred out Ending work in process $ The ledger of Cullumber Company has the following work in process inventory account. Work in Process-Painting 5/1 Balance 3,890 5/31 Completed and transferred out ? 5/31 Direct materials 6,160 5/31 Direct labor 3,018 5/31 Manufacturing overhead 1,380 5/31 Balance ? Production records show that there were 400 units in the beginning inventory, 30% complete, 1,700 units started into production, an 1,400 units completed and transferred out. The beginning work in process had materials cost of $2,240 and conversion costs of $1,650. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. How many units are in process at May 31? Work in process, May 31 units What is the unit materials cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit materials cost for May eTextbook and Media $ What is the unit conversion cost for May? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit conversion cost for May eTextbook and Media $ What is the total cost of units completed and transferred out in May? The total cost of units transferred out in May $ What is the cost of the May 31 work in process inventory? Work in process The Cutting Department of Pharoah Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 13,440 units. Beginning work in process $0 2. 3,360 units in ending working in process are 60% Direct materials 50,400 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 18,144 Manufacturing overhead 20,496 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media Materials Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials $ Conversion costs $ Conversion Costs Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1,225.) Cost Reconciliation Costs accounted for Completed and Transferred out Work in process, July 31 Materials Conversion costs Total costs $ SA $ $ The Polishing Department of Sheridan Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Production: Beginning inventory 1,520 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 46,300; ending inventory of 6,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,500 of materials and $34,645 of conversion costs; materials costs added in Polishing during the month, $204,254; labor and overhead applied in Polishing during the month, $126,100 and $258,340, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September. The equivalent units of production Materials Conversion Costs Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.) Unit costs Materials eTextbook and Media A Conversion Costs Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of September. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1,225.) Completed and transferred out Ending work in process A A Cullumber Company has the following production data for March 2022: no beginning work in process, units started and completed 25,200, and ending work in process 4,200 units that are 100% complete for materials and 40% complete for conversion costs. Cullumber uses the FIFO method to compute equivalent units. If unit materials cost is $7 and unit conversion cost is $11. The total costs to be assigned are $501,480. prepare the "costs accounted for" section of the production cost report for Cullumber Company using the FIFO method. Unit costs Total costs Equivalent units Unit costs Costs to be accounted for In process, March 1 $ CULLUMBER COMPANY (Partial) Production Cost Report For the Month Ended March 31, 2022 Materials $ Conversion Costs $ $ $ $ $ Total Started into production Total costs Costs accounted for Transferred out In process, March 1 Started and completed In process, March 31 Materials Conversion costs Total costs $ $ $