Instructions

Journalize the April transactlons, using April $30$ as the date.

E$16\mathrm{.}3($LO $2,3,4),$ AP The ledger of American Company has the following work in process inventory

account.

Answer questions on costs

production.

Production records show that there were $400$ units in the beginning inventory, $30\%$ complete, $1,600$ units

started into production, and $1,700$ units completed and transferred out. The beginning work in process

had materials cost of $$2,040$ and conversion costs of $$1,550.$ The units in ending inventory were $40\%$

complete as to conversion costs. Materials are entered at the beginning of the painting process, and con$-$

version costs are incurred uniformly throughout the process.

Instructions

a$.$ How many units are in process at May $31?$

b$.$ What is the unit materials cost for May?

c$.$ What is the unit conversion cost for May?

d$.$ What is the total cost of units completed and translerred out in May?

e$.$ What is the cost of the May $31$ work in process inventory?