beginning inventory consists of $ of direct materials.
ACCOUNT Work in ProcessForging Department
ACCOUNT No
Cost per equivalent units of $ for Direct Materials and $ for Conversion Costs.
Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal places. Round final answers ac to the nearest dollar.
a Cost of beginning work in process inventory completed in June
$
b Cost of units transferred to the next department during June
$
c Cost of ending work in process inventory on June
$
d Costs per equivalent unit of direct materials and conversion included in the June beginning work in process If required, round your answers to two decimal places.
Direct materials cost per equivalent unit :
Conversion cost per equivalent unit $
e The June increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month MayIf required, round your answers to two decimal places.
Increase or Decrease
Amount
Change in direct materials cost per equivalent unit
$
Change in conversion cost per equivalent unit
$
