Required: 1. Check your worksheet by changing the beginning work in process inventory to 100 units, the units started into production during the period to 2,500 units, and the units in ending work in process inventory to 200 units, keeping all of the other data the same as in the original example. If your worksheet is operating properly, the cost per equivalent unit for materials should now be $152.50 and the cost per equivalent unit for conversion should be $145.50. If you do not get these answers, find the errors in your worksheet and correct them. How much is the total cost of the units transferred out? Did it change? Why or why not? 2. Change all of the numbers in the Data area of your worksheet so that it looks like this: Beginning work in process inventory: Units in process . .. . . . . 200 Completion with respect to materials ... . . .... .414 100% Completion with respect to conversion . 20% Costs in the beginning work in process inventory: Materials cost.. $2,000 Conversion cost . . ..... . . . . . . $800 Units started into production during the period . . . . . . . . 1,800 Costs added during the period: Materials cost .. $18,400 Conversion cost $38.765 Ending work in process inventory. Units in process .. 100 Completion with respect to materials . . . . . . 100% Completion with respect to conversion . . .... . . . . . . . 30% What is the cost of the units transferred out? 3. What happens to the cost of the units transferred out in part (2) above if the percentage completion with respect to conversion for the beginning inventory is changed from 20% to 40% and everything else remains the same? What happens to the cost per equivalent unit for conversion? Explain. 19 #tv Bent_C_EMOT6600_HW3 Mailings View PEARLA Grammarly Acrobat 141 SabbCDden aBbCCD AREbiCEOdE AaBb Na Sanding This Subtitle Buginring work in process invonlary: Camplation with nowood to anorak Complation with raped la carmanilan Coals in The bagring weak in process imartory. SACO Units started into production during the perlas Coats added to production during the corlost Materials crat $ InAon Cameansian cost SEB.76G Ending work in process inventory: Complation with maned to matarals Cometation with noboot to Earn Enter a Awake ing apon of ma paks sudad mia ] toow Units trang'arad to the mast department 1 900 Equivalent units in ending work in process inventory: Materials Companion 30 Equivalent uninal production 1 910 Cast of baginning wok in process inventory 2.40 5 318.400 20 400 5 19 545 Equivalent unitmal production Cost paraquiplant int $15.20 520.50 Costs of Coding Work Is Process inventory and the Units Transferred Out Talal Enling work in process inyonkers Leumakantunit 180 Good per equivalent uni 515 7 Cast of anding want in pro doss inventory $1.020 3016 81.695 Units computed and thinalaned out: Be troisland in the next dominant Cost por aquis onl uni $1 5.20 920.50 Coat of units landand aut $19,380 Cost Reconciliation Cool of beginning wark im procans insanitary 52,400 Goals anded to production during the panod Total mari to be mamainfed bar Casta accounted for as follows God of anding wark In process hasnialy 51 435 Cast of units bossfamed out 358.380 Total cost accounted for