***Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

	Materials	Conversion
Equivalent units of production in ending work in process	2,000	940
Cost per equivalent unit	$14.56	$5.03

A total of 20,900 units were completed and transferred to the next processing department during the period.

Required:

Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory. (Round your final answers to the nearest whole dollar amount.)

	Materials	Conversion	total
cost of ending work in prosses inventory
cost of unit transfer out

*** Maria Am Corporation uses a process costing system. The Baking Department is one of the processing departments in its strudel manufacturing facility. In June in the Baking Department, the cost of beginning work in process inventory was $4,830, the cost of ending work in process inventory was $1,130, and the cost added to production was $25,750.

Required:

Prepare a cost reconciliation report for the Baking Department for June.

Baking Department
cost reconciliation
cost to be accounted for:
total cost accounted for
cost accounted for as follow :
total cost accounted for:

***

Helix Corporation produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow:

		Percent Complete
	Units	Materials			Conversion
Work in process inventory, May 1	77,000	65	%		30	%
Work in process inventory, May 31	57,000	40	%		20	%
Materials cost in work in process inventory, May 1				$	60,600
Conversion cost in work in process inventory, May 1				$	18,200
Units started into production					264,200
Units transferred to the next production department					284,200
Materials cost added during May				$	412,180
Conversion cost added during May				$	262,620

Required:

1.

Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for May for the first process.

	Materials	Conversion
equivalent units for production

2.

Compute the costs per equivalent unit for May for the first process. (Round your answers to 2 decimal places.)

	Materials	Conversion
cost per equivalent units

3.

Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in May. (Round your intermediate calculations to 2 decimal places.)

	total
cost of ending work in process inventory
cost of units completed and transferred out

****

Data concerning a recent periods activity in the Assembly Department, the first processing department in a company that uses process costing, appear below:

	Materials		Conversion
Cost of work in process inventory at the beginning of the period	$	3,300	$	640
Equivalent units of production in the ending work in process inventory		370		180
Equivalent units of production required to complete the beginning work in process inventory		690		1,230
Cost per equivalent unit for the period	$	2.30	$	.70

A total of 26,500 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,300 units and ending work in process inventory consisted of 1,200 units.

Required:

Using the FIFO method, compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory.

	Materials	Conversion	total
cost of the units transferred to the next department
cost of ending work in process inventory

*****

Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October:

		Percent Completed
	Units	Materials	Conversion
Work in process, October 1	28,000	62%	32%
Work in process, October 31	15,000	76%	42%

The department started 179,000 units into production during the month and transferred 192,000 completed units to the next department.

Required:

Compute the equivalent units of production for October assuming that the company uses the FIFO method of accounting for units and costs.

	Materials	Conversion
equivalent units of production

***

Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

	Materials	Conversion
Equivalent units of production in ending work in process	2,000	940
Cost per equivalent unit	$14.56	$5.03

A total of 20,900 units were completed and transferred to the next processing department during the period.

Required:

Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory. (Round your final answers to the nearest whole dollar amount.)

	Materials	Conversion	total
cost of ending work in prosses inventory
cost of unit transfer out