Gallons Beginning work in process inventory Started production $0 Costs O gallons Beginning work in process inventory 14,300 gallons Costs added during November: Chicken 21,740 13,600 gallons Completed and transferred out to Retort in November Ending work in process inventory (60% of the way through the mixing process) Cream Green peppers and mushrooms Direct labor Manufacturing overhead Total costs 4,000 5,440 11,200 9,830 $52,210 700 gallons 1. Compute the equivalent units. (Hint: Each direct material added at a different point in the production process requires its own equivalent-unit computation.) Grammer Chicken Mixing Department Flow of Physical Units and Computation of Equivalent Units Equivalent Units Flow of Physical Units Chicken, Cream Green Peppers, Mushrooms Conversion Costs Flow of Production Units to account for: Total physical units to account for Units accounted for: Total physical units accounted for Total equivalent units 2. Compute the cost per equivalent unit for each cost category. Grammer Chicken Mixing Department Cost per Equivalent Unit Month Ended November 30 Chicken and Cream Green Peppers and Mushrooms Conversion Costs Cost per Equivalent Unit Total Total costs to account for Cost per equivalent unit 3. Compute the total costs of the units (gallons): a. Completed and transferred out to the Retort Department b. In the Mixing Department's ending work in process inventory Grammer Chicken Mixing Department Assignment of Costs Chicken and Cream Green Peppers and Mushrooms Conversion Costs Total Assign costs Completed and transferred out Costs assigned to units completed and transferred out Ending work in process: Costs assigned to units in ending WIP Total costs accounted for