Problem $8-70($Static$)$ Solving for Unknowns: Weighted$-$Average Method $($LO $8-3,4)$

For each of the following independent cases, determine the units or equivalent units requested $($assuming weighted$-$average costing$).$

Required:

a$.$ Beginning inventory consisted of $64,000$ units with a direct materials cost of $\backslash (\backslash$$ $113,600\backslash ).$ The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to $288,000$ units. Ending inventory had $32,000$ units that were $60$ percent complete with respect to materials. The ending inventory had an $\backslash (\backslash$$ $30,720\backslash )$ direct materials cost assigned. What was the total materials cost incurred this period?

b$.$ Beginning inventory had $36,900$ units, $90$ percent complete with respect to conversion costs. During the period, $31,500$ units were started. Ending inventory was $45$ percent complete with respect to conversion costs and was assigned $\backslash$$$13,230$ in conversion costs. The conversion cost per equivalent unit was $\backslash (\backslash$$ $1\mathrm{.}47\backslash ).$ How many units were transferred out?

c$.$ During the period, $105,000$ units were transferred into the department. The $160,000$ units transferred out were charged to the next department at an amount that included $\backslash (\backslash$$ $216,000\backslash )$ for direct materials costs. The ending inventory was $80$ percent complete with respect to direct materials and had a direct materials cost of $\backslash$$$40,500$ assigned to it$.$ How many physical units are in the ending inventory?

d$.$ The WIP Inventory account had a beginning balance of $\backslash (\backslash$$ $28,500\backslash )$ for conversion costs on items in process and, during the period, $\backslash (\backslash$$ $271,500\backslash )$ in conversion costs were charged to it$.$ Also during the period, $\backslash (\backslash$$ $288,000\backslash )$ in conversion costs were transferred out. There were $12,000$ units in the beginning inventory, and $144,000$ units were transferred out during the period. The units in ending work$-$in$-$process inventory are $40$ percent complete with respect to conversion costs. How many units were started this period?

Complete this question by entering your answers in the tabs below.

Beginning inventory consisted of $64,000$ units with a direct materials cost of $\backslash (\backslash$$ $113,600\backslash ).$ The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to $288,000$ units. Ending inventory had $32,000$ units that were $60$ percent complete with respect to materials. The ending inventory had an $\backslash$$$30,720$ direct materials cost assigned. What was the total materials cost incurred this period? Complete this question by entering your answers in the tabs below.

Required A

Required B

Required C

Beginning inventory had $36,900$ units, $90$ percent complete with respect to conversion costs. During the period, $31,500$ units were started. Ending inventory was $45$ percent complete with respect to conversion costs and was assigned $\backslash (\backslash$$ $13,230\backslash )$ in conversion costs. The conversion cost per equivalent unit was $\backslash (\backslash$$ $1\mathrm{.}47\backslash ).$ How many units were transferred out?

Note: Do not round intermediate calculations. Complete this question by entering your answers in the tabs below.

Required A

Required B

Required C

Required D

During the period, $105,000$ units were transferred into the department. The $160,000$ units transferred out were charged to the next department at an amount that included $\backslash (\backslash$$ $216,000\backslash )$ for direct materials costs. The ending inventory was $80$ percent complete with respect to direct materials and had a direct materials cost of $\backslash (\backslash$$ $40,500\backslash )$ assigned to it$.$ How many physical units are in the ending inventory?

Required D

The WIP Inventory account had a beginning balance of $\backslash (\backslash$$ $28,500\backslash )$ for conversion costs on items in process and, during the period, $\backslash (\backslash$$ $271,500\backslash )$ in conversion costs were charged to it$.$ Also during the period, $\backslash (\backslash$$ $288,000\backslash )$ in conversion costs were transferred out. There were $12,000$ units in the beginning inventory, and $144,000$ units were transferred out during the period. The units in ending work$-$in$-$process inventory are $40$ percent complete with respect to conversion costs. How many units were started this period?