Montreal Manufacturing Inc. has the following cost andproduction data for the month of April.
| Beginning WIP | | 17,900 | units |
| Started in production | | 104,000 | |
| Completed production | | 91,600 | |
| Ending WIP | | 30,300 |
The beginning inventory was 60% complete for conversion costs.The ending inventory was 40% complete for conversion costs.Materials are added at the beginning of the process.
Costs pertaining to the month of April are as follows:
| Beginning inventory costs are: | | | |
| Materials | | $64,100 | |
| Direct labour | | 20,900 | |
| Factory overhead | | 15,400 | |
| Costs incurred during April include: | | | |
| Materials | | $598,000 | |
| Direct labour | | 195,200 | |
| Factory overhead | | 399,872 |
Calculate the equivalent units of production for materials andconversion costs for the month of April using the first-in,first-out (FIFO) method.
| | Materials | Conversioncosts | | Total equivalent units | | | |
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| Calculate the unit costs for the month. (Round unitcost to 3 decimal places, e.g. 15.256.)
| | Unit costs | | | Materials | | $ | | | Conversion costs | | $ | | | Total | | $ |
Determine the costs to be assigned to the units transferred outand in ending work in process. (Round answers to 0decimal places, e.g. 5,275.)
| | Total | | Materials | | Conversion | | | Beginning Inventory | | $ | | $ | | $ | | | Complete beginning WIP | | | | | | | | | Started and completed | | | | | | | | | Cost for units transferredout | | $ | | $ | | $ | | | Ending work in process | | | | | | | | | Total costs | | $ | | $ | | $ |
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