E4-13

1. Material Conversion
Transferred to next department 380,000 380,000
Ending work in process:
Materials: 40,000 units x 75% 30,000
Conversion: 40,000 units x 25% 10,000
Equivalent units of production 410,000 390,000

2. Material Conversion
Cost of beginning work in process $ 86,000 $ 36,000
Cost added during the period 447,000 198,000
Total cost $533,000 $234,000
Equivalent units of production 410,000 390,000
Cost per equivalent unit $1.30 $0.60
3.
Material Conversion Total
Ending work in process inventory:
Equivalent units of production 30,000 10,000
Cost per equivalent unit $1.30 $0.60
Cost of ending work in process
inventory $39,000 $6,000 $45,000
Units completed and transferred out:
Units transferred to the next
department. 380,000 380,000
Cost per equivalent unit $1.30 $0.60
Cost of units completed and
transferred out $494,000 $228,000 $722,000
E4-15
1.
Units transferred to the next department = 35,000 + 280,000 − 45,000 = 270,000
Material Conversion
Transferred to next department 270,000 270,000
Ending work in process:
Materials: 45,000 units x 100% 45,000
Conversion: 45,000 units x 60% 27,000
Equivalent units of production 315,000 297,000
2.
 Material Conversion
Cost of beginning work in process $ 43,400 $ 20,300
Cost added during the period 397,600 187,600
Total cost $441,000 $207,900
Equivalent units of production 315,000 297,000
Cost per equivalent unit $1.4 $0.7
3.
Materials Conversion Total
Ending work in process inventory:
Equivalent units of production 45,000 27,000
Cost per equivalent unit $1.40 $0.70
Cost of ending work in process
Inventory $63,000 $18,900 $81,900
Units completed and transferred out:
Units transferred to the next
department. 270,000 270,000
Cost per equivalent unit $1.40 $0.70
Cost of units completed and
transferred out. $378,000 $189,000 $567,000
E4-18
1.
Total units transferred to the next department 30,000
Less units in the May 1 inventory 5,000
Units started and completed in May 25,000
2.
Material Conversion
Transferred to next department 30,000 30,000
Ending work in process:
Materials: 4,000 units x 75% complete 3,000
Conversion: 4,000 units x 50% complete 2,000
Equivalent units of production 33,000 32,000
3.
Material Conversion
Cost of beginning work in process £ 9,000 £ 4,400
Cost added during the period. 57,000 30,800
Total cost £66,000 £35,200
Equivalent units of production 33,000 32,000
Cost per equivalent unit £2.00 £1.10
4.
Material Conversion Total
Ending work in process inventory:
Equivalent units of production 3,000 2,000
Cost per equivalent unit £2.00 £1.10
Cost of ending work in process
inventory £6,000 £2,200 £8,200