Units to be Assigned Costs Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 33,500 tons from the Casting Department in October. During October, the Rolling Department completed 38,400 tons, including 7,600 tons of work in process on October 1. The ending work in process Inventory on October 31 was 2,700 tons. How many tons were started and completed during October? tons Equivalent Units of Production The following information concerns production in the Baking Department for December. All direct materials are placed in process the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 5,700 units, 2/5 completed 11,628 31 Direct materials, 102,600 units 174,420 186,048 31 Direct labor 46,370 232,418 31 Factory overhead 26,080 258,498 31 Goods finished, 104,100 units 250,182 8,316 31 Bal., 2 units, 2/5 completed 8,316 a. Determine the number of units in work in process inventory at December 31. units b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "O". Danamont b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For December Whole Units Equivalent Units Equivalent Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $455,000. The conversion cost for the period in the Rolling Department is $255,750. The total equivalent units for direct materials and conversion are 2,500 tons and 4,650 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 Equivalent Units of Production: weighted average method The Converting Department of Tender Soft Tissue Company uses the weighted average method and had 2,600 units in work in process that were 70% complete at the beginning of the period. During the period, 32,800 units were completed and transferred to the Packing Department. There were 1,400 units in process that were 20% complete at the end of the period. a. Determine the number of whole units to be accounted for and to be assigned costs for the period. units b. Determine the number of equivalent units of production for the period. Assume that direct materials are placed in process during production units