The charges to work in process- assembly department for a period together with information concerning production are as fellows. All direct materials are placed in process at the beginning of production

hapter 1e Prccess cos Ssyems EX 18-11 Equivalent units of production and related costs The charges to Work in Process-Assembly Department for a period, together wit its mation concerning production, are as follows. All direct materials are placed in at the beginning of production. Work in Process Assembly Department 17,440 To Finished Goods, 29,600 units 275,500 84,600 39,258 Bal, 1,600 units, 35% completed Direct materials, 29,000 units@ $9.50 Direct labor Factory overhead Bal2 units, 45% completed Determine the following: The number of units in work in process inventory at the end of the per b. a. Equivalent units of production for direct materials and conversion c. Costs per equivalent unit for direct materials and conversion d. Cost of the units started and completed during the period EX 18-12 Cost of units completed and in process a. Based on the data in Exercise 18-11, determine the following: 1. Cost of beginning work in process inventory completed this peri 2. Cost of units transferred to finished goods during the period