Dengo Co. makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.

Required
1. Compute equivalent units of production for both direct materials and conversion.
2. Compute cost per equivalent unit of production for both direct materials and conversion.
3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end.

Transcribed Image Text:

Beginning work in process inventory.. Units started and completed..... Units completed and transferred out... Ending work in process inventory.... Direct Materials Units Percent Complete 100% 3,000 19,200 22,200 2,400 100% Conversion Percent Complete 40% 80% Beginning work in process.. Costs added this period Direct materials.... Conversion.... Total costs to account for... $ 120,870 $ 248,400 1,082,970 1,331,370 $1.452,240