Units to be Assigned Costs Jabari Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Caating Department are roiled into steel sheet The Rolling Department received 16,000 tons from the Casting Department in October. During October, the Rolling Department completed 15,600 tons, including 800 tons of work in process on October 1. The ending work in process inventory on October 31 was 1,200 tons How many tons were started and completed during October? Equivalent Units of Materials Cost The Railing Department of Jabari Steel Company had EDD tons in beginning work in praceas inventory (60% complete] on October 1. During October, 15,600 tons were completed The ending work in process inventory an October 31 was 1,200 tons (25% complete]. What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? C] units Equivalent Units of Conversion Costs The Rolling Department of Jabari Steel Company had 800 tons in beginning work in process inventory (60% complete) on October 1. During October, 15,600 tons were completed. The ending work in process inventory on October 31 was 1,200 tons (25% complete). What are the total equivalent units for conversion costs? unitsCost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Jabari Company is $6,000,000. The conversion cost for the period in the Rolling Department is $925,200. The total equivalent units for direct materials and conversion are 16,000 tons and 15,420 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: $ per ton Conversion cost per equivalent unit: $ per ton\fProcess Costing Journal Entries In October, the cost of materials transferred into the Rolling Department from the Casting Department of Jabari Steel Company is 56,000,000. The conversion cost for the period in the Rolling Department is $925,200 {$725,200 factory overhead applied and $200,000 direct labor]. The total cost transferred to Finished Goods for the period was $6,775,760. The Rolling Department had a beginning inventory of $318,560. 31. Journalize the cost of transferredein materials for the Rolling Department. If an amount box does not require an entry, leave it blank. EU UH a2. Journalize the conversion costs for the Rolling Department. If an amount lmx does not require an entry, leave it blank. m m a3. Journalize the costs transferred out to Finished Goods for the Rolling Department. If an amount box does not require an entry, leave it blank. DE DE b. Determine the balance of Work in ProcessiRolling at the end of the period. 5:] Analyzing Changes in Unit Costs The costs of materials consumed in producing good units in the Forming Department of Thomas Company were $76,000 and $77,350 for September and October, respectively. The number of equivalent units produced in September and October was 800 tons and 850 tons, respectively. Evaluate the change in the cost of materials between the two months. Material cost per ton, September $ Material cost per ton, October $ The cost of materials by $ per ton between September and October