Problem 4A15 Missing Data; Production Report; FIFO The following data pertain to the Coating Department of Tofino Ceramics Company for August:

Work in process, August 1 (in units) ..................................................................................................... ?

Units started during August ................................................................................................................. ?

Total units to account for ..................................................................................................................... ?

Units completed and transferred out during August ............................................................................... 70,000

Work in process, August 31 (in units) ................................................................................................... 50,000

Total equivalent units: Direct material ................................................................................................... ?

Total equivalent units: Conversion ........................................................................................................ ?

New equivalent units accomplished in August: Direct material ................................................................ 80,000

New equivalent units accomplished in August: Conversion ..................................................................... ?

Work in process, August 1: Direct material ........................................................................................... $ 304,000

Work in process, August 1: Conversion ................................................................................................. ?

Costs incurred during August: Direct material ....................................................................................... 612,000

Costs incurred during August: Conversion ............................................................................................. ?

Work in process, August 1: Total cost ................................................................................................... ?

Total costs incurred during August ....................................................................................................... 1,493,400

Total costs to account for .................................................................................................................... 1,933,400

Cost per equivalent unit: Direct material ............................................................................................... ?

Cost per equivalent unit: Conversion ..................................................................................................... ?

Total cost per equivalent unit ............................................................................................................... ?

Cost of goods completed and transferred out during August .................................................................. ?

Cost remaining in ending work-in-process inventory: Direct material ...................................................... ?

Cost remaining in ending work-in-process inventory: Conversion ........................................................... ?

Total cost of August 31 work in process ............................................................................................... ?

Cost per equivalent unit, conversion: $11.30

August 31 work-in-process inventory: $608,500

Additional Information:

Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process.

Tofino Ceramics Company uses FIFO process costing.

The August 1 work in process was 30 percent complete as to conversion.

The August 31 work in process was 40 percent complete as to conversion.

Required: Compute the missing amounts, and prepare the August production report for the Coating Department.