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Questions -
Q1. On March 1, 2019, Annapolis Company has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. During the month 20,000 units were started. At the end of the month all started units were 50% complete with respect to conversion. Direct Materials placed into production had a total cost of $425,000 and the total conversion cost for the month was $493,000. Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March.
Q2. On March 1, 2019, Annapolis Company has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. During the month 23,000 units were started. At the end of the month all started units were 55% complete with respect to conversion. Direct Materials placed into production had a total cost of $415,000 and the total conversion cost for the month was $428,000. Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March.
Q3. Bethesda Company's April 1, 2019 beginning work in process was 900 units. During April an additional 2,300 units were put into production. At the end of April all units were completed except for 725 units. Use this information to determine number of units completed.
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