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BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments.

On April 1, Department A had 500 units in Work-in-Process estimated to be 30% complete for conversion; Department B had 300 units in Work-in-Process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units; Department B completed 2,000 units. The ending Work-in-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-in-Process Inventory in Department B is estimated to be 70% complete for conversion.

The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $4,840 in direct materials costs and $1,988 in conversion costs. The production costs incurred in April were $20,660 for direct materials and $25,750 for conversion. Department Bs beginning Work-in-Process Inventory on April 1 was $2,908, of which $1,350 was transferred-in costs; it incurred $42,480 in direct materials costs and $26,942 in conversion costs in April.

BDB Company uses the weighted-average method for Departments A and B.

Required:

1. Prepare a production cost report for Department A.

2. Prepare a production cost report for Department B.

Required 1 Required 2 Prepare a production cost report for Department A. (Round "Costs per equivalent units" to 2 decimal places. Negativ should be indicated by minus sign.) BDB Company - Department A Production Cost Report Production Information Equivalent Units Physical Direct Units Conversion Completion Percentage Materials % % 0 Input: Beginning WIP Units started or Trans-in Total units to account for Output: Units Finished and Trans-out Ending WIP Total units accounted for Equivalent units-WTAVG % % 0 0 0 Unit Cost Determination - Weighted Average Direct Materials Conversion Total Cost Added: Beginning WIP Current Costs Total Divide by equivalent units WTAVG costs per equivalent units $ 0 $ 0 $ 0 Cost Assignment Units in Cost Assignment Trans-Out Units in Ending Work in-Process Total Units Completed Units transferred out WIP ending inventory Direct Materials Conversion Total Costs to Account For $ 0$ 0 Required 2 >

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