Question

Brian's Frozen Plazas uses FIFO process costing Selected production and cost data follow for April 2018 (Click the icon to view the production and cost data) Read the requirements Month Ended April 30 Equivalent Units Direct Conversion Materials Costs 10 Physical Units Requirements UNITS Units to account for: Total units to account for 1. Calculate the following: a. On March 31, the Prepping Department beginning Work-in-Process Inventory was 75% complete for materials and 55% complete for conversion costs. This means that for the beginning inventory % of the materials and _ _% of the conversion costs were added during April b. On April 30, the Prepping Department ending Work-in-Process Inventory was 60% complete for materials and 85% complete for conversion costs. This means that for the ending inventory % of the materials and __% of the conversion costs were added during April. 2. Use the information in the table and the information in Requirement 1 to compute the equivalent units of production for direct materials, and conversion costs for the Prepping Department Units accounted for ransferred to Cooking Department otal units accounted for Print Done

Answer 1

	Physical units	Direct Material	Conversion Costs
Units to account for
Beginning Work in Progress	20000
Started in Production	45000
Total Units account for	65000
Units account for
Beginning work in process @25% and 45%	20000	5000	9000
started and Completed 100%	30000	30000	30000
Transfer to Cooking Department	50000	35000	39000
Ending Work in Process @60% and 85%	15000	9000	12750
Total units accounted for	65000	44000	51750