A production department in a process manufacturing system completed its work on 82,000 units of product and transferred them to the next department during a recent period. Of these units, 32,800 were in process at the beginning of the period. The other 49,200 units were started and completed during the period. At period-end, 17,600 units were in process. Prepare the department’s equivalent units of production with respect to direct materials under each of three separate assumptions using the Weighted -average method for process costing. Equivalent units of production (EUP)—FIFO method1. All direct materials are added to products when processing begins.2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs.3. Beginning inventory is 40% complete as to materials and 50% complete as to conversion costs. Ending inventory is 50% complete as to materials and 60% complete as to conversion costs.

The cutting department of cassel company has the following production and cost data for july. production costs 1. transferred out 12,300 units. beginning work in process $0 2. started 3,900 units that are 60% materials 62,856 complete as to conversion labor 12,622 costs and 100% complete as manufacturing overhead 23,100 to materials at july 31. materials are entered at the beginning of the process. conversion costs are incurred uniformly during the process. determine the equivalent units of production for (1) materials and (2) conversion costs. materials conversion costs total equivalent units of production link to text link to text compute unit costs. (round unit costs to 2 decimal places, e. g. 2.25.) materials $ conversion costs $ link to text link to text prepare a cost reconciliation schedule. (round unit costs to 2 decimal places, e. g. 2.25 and final answers to 0 decimal places, e. g. 1,225.) cost reconciliation costs accounted for transferred out $ work in process, july 31 materials $ conversion costs total costs $