50% complete for materials and 40% complete for conversion

2. Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory 11,000 units Direct materials costs in beginning WIP Inventory $30,640 Conversion costs in beginning WIP Inventory $32,760 Units started 45,000 units Units completed X Units Costs added: materials $150,000 Costs added: conversion $221,700 Ending WIP Inventory 13.000 units (50% complete for materials and 40% complete for conversion) 1. Summarize the Flow of Physical Units I 2. Calculate the Equivalent Units of Production for Direct Materials and Conversion 3. Calculate the Costs to be accounted for Direct Materials and Conversion 4. Calculate the Cost per Equivalent Units for Direct Materials and Conversion 5. Determine the costs to be allocated to the Completed Units and the Ending WIP Units