Reference no: EM132962461

Question - Fepsi Kola Company has two manufacturing processes: mixing and packaging. Selected production and cost data of Eniccav Company follow for April:

Units mixing dep't Packaging dep't

Beginning work-in-process, mar 31 4,700 8,200

Started in Apr 77,000

Transferred in during Apr 75,600

Completed and transferred out during Apr 75,600 79,900

The direct materials are added at the beginning of mixing department and at the end of packaging department. The conversion costs are evenly added throughout the manufacturing processes in both mixing and packaging departments.

On April 30, the Mixing Department's ending Work-in-Process Inventory was 30% complete for conversion costs and the Packaging Department's ending Work-in-Process Inventory was 60% complete for conversion costs. The weighted-average method is used.

In April, the Mixing Department has $204,250 of direct materials costs to account for and $139,374 of conversion costs to account for, and the Packaging Department has $31,960 of direct material costs to account for and $12,336 of conversion costs to account for.

Required -

1. Find the packaging department's cost per equivalent unit of production for conversion costs. Round to the nearest cents.

2. Find total costs of the units completed and transferred out from the mixing department to the packaging department.

3. Find total costs of the units in the packaging department's ending work-in-process inventory.