The following data pertain to the blending department at Pennsylvania Chemicals for April:

The plastic compound is introduced at the start of the process, while the softening compound is added when the product reaches an 80% stage of completion. Conversion costs are incurred uniformly throughout the process.

The ending work in process is 40% completed for conversion costs. None of the units in process reached the 80% stage of completion.

1. Compute the equivalent units and unit costs for April.

2. Compute the total cost of units completed and transferred to finished goods. Also compute the cost of the ending work in process.

Transcribed Image Text:

Units Work in process, March 31 Units started Completed and transferred to finishing department40,000 50,000 Costs Materials Plastic compound $450,000 $ 60,000 $220,000 Softening compound Conversion costs