WT118A-7 (similar to) Question Help Swain Company uses the FIFO method in its process costing system. The Mixing Department started the month with 200 units in process that were 20% complete, started in production 2,500 units, and transferred 2.800 units to the finished goods storage ares. All mater als are added at the beginning of the process and conversion costs ocour eventy. The units in process at the end of the month are 50% complete with respect to conversion costs. The department incurred the folowing costs: Click the icon to view the costs Read the requirements. Determine the formula, then enter the annourils to calculale units in process at the end of the month. Beginning balance Started in production Transferred out In process units 200 2,500 2,600 100 15A. Compute the equivalent units of production for the Mixing Department for the current month. Swain Company Production Cost Report - Mixing Department i Data Table Physical Units Equivalent Units Direct Conversion Materials Costs Total Direct Materials 8.210 Beginning WIP Added this month S 460 $ 5,750 $ 1,150 $ 1,510 $ 12,275 $ UNITS Units to account for Beginning work in process Started in production Convensioni Costs 7,675 13,895 200 Total 2,500 Total units to account for 2,700 Print Done Units accountar for: Beginning work in process a 160 2,400 2,400 2,400 Started and completed Transferred to Finished Goods 2,600 2.400 2,560 100 Ending work-in-process 103 5. 2,700 2.500 2.510 Total units accounted for hotmamarllet antaram numar in heart dialde and then check Angin Swain Company uses the FIFO method in its process costing systerni. The Mixing Department started the month with 200 units in process that were 20% corrplele, started in production 2,500 units, and transferred 2,800 units to the fristed goods storage area. Alinaterials are adved at the beginning of the process and conversion costs occur evenly. The units in process at the end of the month are 50% complete with respect to conversion costs. The department incurred the following costs: (Click the icon to view the costs.) Read the quirements Transferred to Finisher Goods 2,800 2,400 2.560 Ending work-in-process 100 100 50 Tolal unile accounted for 2,700 2,500 2.810 16A. Determine the cost per equivalent unit for the current period for direct materials and conversion costs. (Enter cost per equivalent units to the nearest cani. Abbreviations used: EUP - Equivalent Unils of Production: WIP-Work in Process Swain Company Production Cost Report. Mixing Department Data Table Direct Total Cost Conversion Casts Total 6,210 Materials Costs per Unit Direct Materials Beginning WIP Added this month $ 5.750 $ 1.150 6.525 S 1.610 $ 12.275$ Conversion Costs COSTS Gosts to account for: Baginning work in process Costs added during the period Total costs to account for 7.675 S 46. S 1.150 $ 1.610 Total 13,885 5,750 8,525 12,275 S 6.210 S 7,675 $ 18.885 Print Done $ 1.525 Costs added during the period Divided by: EUP this period 5,751 S 2.500 2.610 S 2.30 S 2.50 Cost per equivalent unit Swain Company uses the FIFO method in its proceea costing system. The Moong Department started the month with 200 units in process that were 20% complete, started in production 2,500 units, and transferred 2.500 units to the finished goods storage area. Al materials are added at the beginning of the process and conversion costs occur evenly The units in process at the end of the month are 50%, complete with respect to conversion costs. The department incurred the following costs: Click the icon to view the costs. Read the requirements. Beginning work-in-process S 450 $ 1,150 $ 6.525 1,610 12,275 Costs added during the period 5.750 Talal casista scount for S 6,210 $ 7,675 $ 13,885 Costs added during the period S 5.750 $ 6,525 Divided by: EUP this period 2.500 2,810 S 2.30 $ 250 Cosi per equivalent unit 17A. Determine the cost to be transferred to the next department. Complete the partial cost of production report through the calculation of 'Transferred to finished goods." (Complete all anewer boxes. Enter a V" for any zero balancee. Abbreviations used: WIP = Work in Process.) Swain Company Production Cost Report - Mixing Department (partial) i Data Table Conversion Total Direct Materials Total Costs Costs Direct Materials 6,210 Beginning WIP Added this month $ 460 $ 5,750 $ 1.150 6.525 $ 1,610 $ 12.275 $ Conversion Casts 7,675 13,885 400 1150 1810 Total COSTS Cosis accounted for Beginning work in process Costs to complete beginning WIP Total costs for beginning WIP Started and completed Transferred to finished goods Print Done