Question: 45. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Production cost information for the

45. 45. Beginning work in process inventory Units started this period Units completed

Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Production cost information for the Forming department follows. Beginning work in process Direct materials. $ 187,200 Multiple Choice Direct materials Conversion Percent Units Percent Complete 104,000 1,208,000 1,188,000 124,000 69,200 $ 256,400 9,070,480 $4.05 per EUP direct materials; $3.14 per EUP conversion. Conversion Costs added this period Direct materials. $ 5,219,040 Conversion 3,851,440 Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. $3.91 per EUP direct materials; $3.08 per EUP conversion. $4.20 per EUP direct materials; $3.20 per EUP conversion. $4.12 per EUP direct materials; $2.99 per EUP conversion. 60% $4.55 per EUP direct materials; $3.30 per EUP conversion. 80% Complete 40% 30%

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