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"In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $20,000 and ending work in process inventory of $25,000. During the month, the cost of units transferred out from the department was $155,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be:"

Intask, Corporation uses the FIFO method in its process costing system. Beginning inventory in the mixing department consisted of 6,400 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,400 units that were 60% complete with respect to conversion costs. If 12,800 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:_______

Rauzman Corporation uses the FIFO method in its process costing. Do the following data concern the company's Mixing Department for the month of August.

Materials Conversion
Work in process, August 1 $15,746 $22,746
Cost added to production in the Mixing Department during August $194,722 $175,608
Equivalent units of production for August 5,830 5,420

Required:
Compute the cost per equivalent unit for materials and conversion for the Mixing Department for August using the FIFO method.

1 Answer

3 votes

Answer:

Answer is : = $180,000

Step-by-step explanation:

Total costs accounted for = Cost assigned to units completed and transferred + Cost assigned to ending work in process inventory

= 155,000 + 25,000

= $180,000

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