Q1

Seaside Company uses the weighted-average method in its process costing system. The Sanding Department started the month with 8,000 units in its beginning work-in-process inventory that were 70% complete with respect to conversion costs. An additional 69,000 units were transferred in from the prior department during the month to begin processing in the Sanding Department. There were 5,000 units in the ending work-in-process inventory of the Sanding Department that were 20% complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Sanding Department for the month?

Q2

Fanciful Structures Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department,started the month with 22,000 units in its beginning work-in-process inventory that were 20% complete with respect to conversion costs. The conversion costin this beginning work-in-process inventory was $23,320. An additional 97,000 units were started into production during the month and 101,000 units werecompleted in the Welding Department and transferred to the next processing department. There were 18,000 units in the ending work-in-process inventory ofthe Welding Department that were 40% complete with respect to conversion costs. A total of $529,380 in conversion costs were incurred in the departmentduring the month.What would be the cost per equivalent unit for conversion costs for the month? (Round to three decimal places.)

Q3

Department A had no Work-in-Process at the beginning of the period, 1,400 units were completed during the period, 400 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period

Direct materials (1,800 at $14.00)

$25,200

Direct labor

12,480

Factory overhead

8,320

Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period?