LEARNING ACTIVITY 1 UPDATES Processors is a company that sells food processors, and it manufactures these in a single continuous processing operation. At the end of August, 1922, there were 200 units on hand with a cost of 30,095 consisting of 25,200 in materials cost and 4,895 in conversion cost. These were 100% complete as to materials, and 25% complete as to conversion cost. During the month of September, 1992, 1,200 units were added to production with materials cost of 168,000. Conversion cost during the month were 158,125. At the end of September, 1992, the processors which have not been completed total 200 units which were 100% complete as to materials and 50% complete as to conversion cost. There were no units lost in process. What were the equivalent units of production for the month of September, 1992 for materials & conversion costs respectively? LEARNING ACTIVITY 2 In the manufacture of its only product, SIGMA Co., experiences average evaporation loss of 12% in the first department, the Cooking process. Production data for October as follows: In process, October 1 (1/4 complete) Started in process during the month Completed and transferred to next process In process, October 31 (1/2 completed) What were the equivalent units of production? 29,100 liters 50,000 liters 61,600 liters ??? liters LEARNING ACTIVITY 3 ZEBRA Mfg., Co., makes a single product in two departments. The production dept. for Dept 2 for May as follows: Quantities In process, May 1 (40% done) units 4,000 units Received from Dept. 1 30,000 Completed and transferred 25,000 units In process, May 31, (60% done) 6,000 units Production costs May 1 May 31 Transferred In 16,300 89,100 Materials 3,800 1,940 67,500 81,000 Conversion costs Materials are added at the start of the process and losses normally occur during the early stages of the operation. The cost of the ending work in process inventory using the average costing method is: