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# The Blending Department of Peacock Company has the following cost and production data for the month

of Apr Costs: Work in process, April 1 Direct materials: 100% complete \$106,540 Conversion costs: 20% complete 71,600 Cost of work in process, April 1 \$178,140 Costs incurred during production in April Direct materials \$881,297 Conversion costs 311,080 Costs incurred in April \$1,192,377 Units transferred out totaled 15,413. Ending work in process was 1,330 units that are 100% complete as to mater and 40% complete as to conversion costs. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. material? conversion cost? Compute the unit costs for the month. unit cost-materials? unit cost-conversion cost? Determine the costs to be assigned to the units transferred out and in ending work in process. Transferred out \$______ Work in process Materials \$________ Conversion costs ________ _________ Total costs \$___________

re 100% complete as to materials sts for the month of April. in process.tion data for the month of April. .

768 \$91.370.279.945 b) Costs in April Equivalent Units Unit Costs c) Transferred Out WIP: Materials Conversion Costs Total Costs Materials Conversion Costs Total \$987.080 \$1.680 \$1.743 15.413 Materials 100% Conversion 40% Ending work in process a) Units Transferred Out WIP.945 59 24 83 \$1.837 \$382. April 1 Direct Materials: 100% Complete Conversion Costs: 20% Complete Cost of Work in Process.Peacock Company Costs: Work in Process.743 15.238 1.377 15.140 \$881.330 Materials Conversion Costs 15.413 1330 532 16.413 15.540 \$71. April 30 1.517 16.192.279 \$78.370. April 1 Costs Incurred during Production in April Direct Materials Conversion Costs Costs Incurred in April Units Transferred out \$106.517 .470 \$12.297 \$311.600 \$178.