wwwwwwwwwwww 4 During April, the first production department of a process manufacturing system completed its work on 375,000 units of a product and transferred them to the next department of these transferred units, 75,000 were in process in the production department at the beginning of April and 300,000 were started and completed in April. Aprills beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 97,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion Part 2 of 2 1.81 points Skipped The production department had $1,222,800 of direct materials and $800,574 of conversion costs charged to it during April. Also, its April beginning inventory of $228,296 consists of $180,260 of direct materials cost and $48,036 of conversion costs. 1. Compute the direct materials cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) 2. Compute the conversion cost per equivalent unit for April (Round "Cost per EUP" to 2 decimal places.) 3. Using the weighted-average method, assign April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) eBook Hint Required 1 and 2. Equivalent Units of Production (EUP)- Weighted Average Method % Materials EUP-Materials % Conversion EUP-Conversion Units Print References Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs EUP EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 4 Required information Part 2 of 2 Costs EUP Costs EUP Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 181 points $ 0.00 eBook Total costs to account for: Total costs accounted for Difference due to rounding costunit $ 0.00 ei oo EUP Cost per EUP Total cost Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 5 181 points Required information (The following information applies to the questions displayed below.) The following partially completed process cost summary describes the July production activities of the Molding department at Ashad Company. Its production output is sent to the next department. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion. eBook Hint Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Conversion Materials 39,500 EUP 39,500 RUP 4,000 EUP 2.400 EUP 43,500 EUP 41,900 EUP References Coats per EUP Coats of beginning work in process Costs incurred this period Total costs Direct Materials Conversion $ 37,650 $ 4,620 480,000 271,920 $ 517,650 $ 276,540 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 3,500 40,000 39,500 4,000 Prepare its process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) 5 Required information Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) 1.81 points Costs Charged to Production eBook Total costs to account for Total costs accounted for Difference due to rounding costunit Unit Reconciliation Units to account for Hint Print Total units to account for Total units accounted for References Total units accounted for Equivalent Units of Production (EUP). Weighted Average Method % Materials EUP. Materials % Conversion EUP.Conversion Units Equivalent units of production Cost per EUP Materials Conversion Costs Total costs + Equivalent units of production Cnel ar an valentinin dirtinn Costs EUP EUP 5 Required information 1.81 points Total units to account for Total units accounted for eBook Total units accounted for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP- Materials % Conversion EUP-Conversion Hint Print Equivalent units of production Cost per EUP Materials Conversion References Costs EUP Costs EUP EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out Direct materials Conversion Total transferred out Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per EUP Total cost
