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In March, Crane Manufacturing had the following unit production costs: materials $10 and conversion costs $6. On March 1, it had zero work in process inventory. During March, Crane completed and transferred out 22,900 units. As at March 31, 2,500 units that were 45% complete as to conversion costs and 100% complete as to materials were in ending work in process inventory.

Calculate the total units to be accounted for.

The total units to be accounted for

enter the total number of units to be accounted for

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Question Part Score

--/1

Calculate the equivalent units of production for materials and conversion costs.

		Direct Material		Conversion
Equivalent units of production		enter a number of units		enter a number of units

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Question Part Score

--/4

Prepare a cost reconciliation schedule, including the costs of units completed and transferred outand the costs of units in work in process inventory for March.

CRANEMANUFACTURING (Partial) Production Cost Report choose the accounting period March 31For the Month Ended March 31For the Year Ended March 31
COSTS		Direct Materials		Conversion Costs		Total
Unit costs
Costs in March		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Equivalent units		enter a number of units		enter a number of units
Unit costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Costs to be accounted for
In process, March 1						$enter a dollar amount