Dates 'N Things Company Prints Calendars

question 101

Essay

Dates 'N Things Company prints calendars. All direct materials are included at the inception of the printing process. There were 20,000 units in beginning inventory with a direct material cost of $1,000 and conversion cost of $3,760 in March. Direct materials totaled $26,000 for the month. Conversion costs were $20,000
Work- in- process records revealed that 160,000 calendars were started in March and that a total of 144,000 were completed. Ending work- in- process units are complete in respect to direct materials costs 40% complete with respect to conversion cost. The weighted- average method is used by Dates 'N Things Company.
Required:
a. Determine the equivalent units of conversion.
b. What is the conversion costs assigned to completed calendars?
c. What amount of conversion is assigned to the ending work- in- process inventory?

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