3.) The Mixing Department of Best Foods had 52,000 units to account for in October. Of the 52,000 units, 26,000 units were completed and transferred to the
next department, and 26,000 units were 25% complete. All of the materials are added at the beginning of the process. Conversion costs are added equally
throughout the filtration process.

requirement:

R1.) compute the total equivalent units of direct materials and conversion costs for October

4.) Refer to the data in question 3 and look at your results for equivalent units. The Mixing Department of Best Foods has direct materials cost of $44,000 and
conversaion costs of 18,100 for october.

Requirement:

R1) compute the cost per equivalent unit for direct materials and for conversion costs.

5.) Refer to exercises 3 and 4. Use Best Food’s costs per equivalent units and for direct materials and conversion costs that you calculated in round 4.

Requirement:

R1)calculate the cost of the 26,000 units completed and transferred out and the 26,000 units, 25% complete, in the ending work in process inventory