2 A B c D G 3. The debits to Work in Process-Assembly Department for Apri, together with data concerning production, are as follows: April 1, work in process: Materials cost, 5,000 units Conversion costs (CC), 5,000 units, 80% completed Costs added to WP during April: Materials added during Apri, 18,000 units Conversion costs during April Goods finished during Apri, 20,000 units 12,500 8,500 April 30, work in process, 3,000 units, 60% completed 45,000 Al direct materials are placed in process at the beginning of the process. and the weighted average method is used to cost inventories. Required: 19 A. The materials cost per equivalent unit (to the nearest cent) for Acri: 20 B. The corversion cosis per equivalent unit (to the nearest cent) for Apri: 22 Solution: 23 24 26 Ending WP 27 Total EU 28 Costs 29. Beginning WiP costs 30 Costs added during Apri 31 Total costs 3 Costs per EU Blue Ribbon Flour Company Cost of Production Report-Sifting Department For the Month Ended May 31 Unit Information Units charged to production: Inventory in process, May 1 Received from Milling Department Total units to accunt for by the Sifting Department Units to be assigned costs: Whole or physical Units Equivalent Units Transferred to Packaging Department in May Inventory in process, May 31 Total units to be assigned costs Cost information Costs assigned to production: Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Sifting Department Total equivalent units Cost per equivalent unit Costs allocated to completed units and EWP units: Units Transferred to Packaging Department in May inventory in process, May 31 Total costs atsigned by the Siffing Department