Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] The Plastic Flowerpots Company has two manufacturing departments, molding and packaging. At the beginning of the month, the molding department has 2,100 units in inventory, 70% complete as to materials. During the month, the molding department started 18,500 units. At the end of the month, the molding department had 3,150 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department. Cost information for the molding department for the month follows: Beginning work in process inventory (direct materials) $ 1,300 Direct materials added during the month 28,900 QS 3-18 Weighted average: Computing equivalent units and cost per EUP (direct materials) LO C2, C3 Using the weighted-average method, compute the molding departments (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Round "cost per equivalent unit of production" to 2 decimal places.) Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] The Plastic Flowerpots Company has two manufacturing departments, molding and packaging. At the beginning of the month, the molding department has 2,100 units in inventory, 70% complete as to materials. During the month, the molding department started 18,500 units. At the end of the month, the molding department had 3,150 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department. Cost information for the molding department for the month follows: Beginning work in process inventory (direct materials) $ 1,300 Direct materials added during the month 28,900 QS 3-19 Weighted average: Assigning costs to output LO C3 Using the weighted-average method, assign direct materials costs to the molding departments outputspecifically, the units transferred out to the packaging department and the units that remain in process in the molding department at month-end. (Do not round intermediate calculations.) Azule Co. manufactures in two sequential processes, cutting and binding. The two departments report the information below for a recent month. Cutting Binding Beginning work in process Transferred in from cutting dept. $ 1,700 Direct materials $ 1,170 2,286 Conversion 3,650 3,750 Costs added during March Direct materials $ 12,140 $ 9,208 Conversion 19,350 20,075 Transferred in from cutting dept. 22,240 Transferred to finished goods 43,000 Determine the ending balances in the Work in Process Inventory accounts of each department. Required information Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] BOGO Inc. has two sequential processing departments, roasting and mixing. At the beginning of the month, the roasting department has 2,720 units in inventory, 70% complete as to materials. During the month, the roasting department started 20,400 units. At the end of the month, the roasting department had 4,200 units in ending inventory, 80% complete as to materials. Cost information for the roasting department for the month is as follows: Beginning work in process inventory (direct materials) $ 3,970 Direct materials added during the month 39,900 QS 3-21A FIFO: Computing equivalent units and cost per EUP (direct materials) LO C4 Using the FIFO method, compute the roasting departments (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month.