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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) 29,100 liters Started in process during the month 50,000 liters Completed and transferred to next process 61,600 liters In process, October 31 (1/2 completed) ??? liters What were the equivalent units of production? LEARNING ACTIVITY 3 ZEBRA Mig., 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) 4.000 units Received from Dept. 1 30,000 units 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 67,500 Conversion costs 1,940 81,000 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