The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production:Beginning Inventory 1,880 units that are 100% complete as to materials and 30% complete as to conversion costs;Units started during the period are 44,300;Ending inventory of 7,200 units 10% complete as to conversion costs. Manufacturing Costs:Beginning Inventory costs, comprised of $21,900 of materials and $37,162 of conversion costs;Materials costs added in Polishing during the month, $214,080;labor and overhead applied in Polishing during the month, $127,600 and $258,440, respectively. Required:1. Compute the equivalent units of production for materials and conversion costs for the month of September. MaterialsConversion CostsThe equivalent units of production 2. Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e. g. 2.25)MaterialsConversion CostsUnit Costs 3. Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e. g. 2.25 and final answers to 0 decimal places.)Transferred Out$Ending work in process$

1. Materials = 46,180 and Conversion Costs = 39,700

2.Materials = $5.11 and Conversion Costs = $10.66

3.Transferred Out = $614,715 and Ending work in process = $44,467

Explanation:

First, calculate the number of units completed and transferred to finished goods

Number of units completed and transferred to finished goods = Beginning Inventory Units + Units Started during the Period - Ending Inventory Units

Therefore,

Units completed and transferred =  1,880 + 44,300 - 7,200

                                                         =   38,980

Calculation of Equivalent Units of Production with respect to Materials and Conversion Costs

1. Materials

Ending Work In Process  (7,200 × 100%)                            =   7,200

Completed and Transferred (38,980 × 100%)                    = 38,980

Equivalent Units of Production with respect to Materials =  46,180

2. Conversion Costs

Ending Work In Process  (7,200 × 10%)                              =       720

Completed and Transferred (38,980 × 100%)                    = 38,980

Equivalent Units of Production with respect to Materials = 39,700

Calculation of  the unit costs for materials and conversion costs for the month.

Unit Cost = Total Cost ÷ Total Equivalent Units

1. Materials

Unit Cost = ($21,900 + $214,080) ÷ 46,180

                = $5.11 (2 decimal places)

2. Conversion Costs

Unit Cost = ($37,162 + $127,600 + $258,440 ) ÷ 39,700

                = $10.66 (2 decimal places)

3. Total Unit Cost

Total Unit Cost = Materials + Conversion Costs

                         = $5.11 + $10.66

                         = $15.77

Calculation of costs to be assigned to the units transferred out and in process.

Transferred Out = Units Completed and Transferred × Total Unit Cost

                           = 38,980 × $15.77

                           = $614,715

Ending work in process = Materials Cost + Conversion Costs

                                        = ($5.11 × 7,200) + ($10.66 × 720)

                                        = $44,467

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