Refer to Short Exercises S20-8 and S20-9. Use Fresh Foods’s costs per equivalent unit of production for direct materials and conversion costs that you calculated in Short Exercise S20-9.

Calculate the cost of the 40,000 units completed and transferred out and the 10,000 units, 20% complete, in the ending Work-in-Process Inventory.

Data From Short Exercise S20-8:

The Mixing Department of Fresh Foods had 50,000 units to account for in October.
Of the 50,000 units, 40,000 units were completed and transferred to the next department, and 10,000 units were 20% complete. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process.

Data From Short Exercise S20-9:

Refer to the data in Short Exercise S20-8 and your results for equivalent units of production. The Mixing Department of Fresh Foods has direct materials costs of $48,000 and conversion costs of $29,400 for October.