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Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are...

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Accounting

Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.
Units Direct Materials Conversion
Percent Complete Percent Complete
Beginning work in process inventory 4,000100%30%
Units started and completed 20,200
Units completed and transferred out 24,200
Ending work in process inventory 3,400100%70%
Beginning work in process inventory $ 123,670
Costs added this period
Direct materials $ 295,000
Conversion 1,279,1521,574,152
Total costs to account for
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