1.) Department S had no work in process at the beginning of the period. 11,289 units of direct materials were added during the period at a cost of $79,023. 8,467 units were completed during the period, and 2,822 units were 27% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $52,402 and factory overhead was $9,108.

What were the total conversion costs for the period?

 

2.)Department G had 3,200 units, one-third completed at the beginning of the period, 13,893 units were completed during the period, 1,703 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$25,681
Costs added during period:	Â
Direct materials	$117,315
Direct labor	$78,210
Factory overhead	$26,070

Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the total cost of the departmental work in process inventory at the end of the period?

 

3.)The following production data were taken from the records of the Finishing Department for June:

Inventory in process, 6-1,	Â
1/3 completed	435 units
Transferred to finished goods	Â
during June	4,730 units
Equivalent units of production	Â
during June	5,131 units

Determine the number of equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories.