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Selected Production and Cost Data of Rivera Manufacturing Company Follow

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Essay

Selected production and cost data of Rivera Manufacturing Company follow for June:
 Mixing  Finishing  Department  Department  Units to account for:  Beginning work-in-process, May 3132,00017,400 Started in June 47,000 Transferred in during June 63,000 Total units to account for 79,00080,400 Units accounted for  Completed and transferred out during June 63,00068,400 Ending work-in-process, June 3016,00012,000 Total units accounted for 79,00080,400\begin{array}{|l|c|c|}\hline &\text { Mixing } & \text { Finishing } \\&\text { Department } & \text { Department }\\\hline \text { Units to account for: } & & \\\hline \text { Beginning work-in-process, May } 31 & 32,000 & 17,400 \\\hline \text { Started in June } & 47,000 & \\\hline \text { Transferred in during June } & & 63,000 \\\hline \text { Total units to account for } & 79,000 & 80,400 \\\hline \text { Units accounted for } & & \\\hline \text { Completed and transferred out during June } & 63,000& 68,400 \\\hline \text { Ending work-in-process, June } 30 & 16,000 & 12,000 \\\hline \text { Total units accounted for } &79,000 & 80,400\\\hline\end{array}
On June 30, the Mixing Department's ending Work-in-Process Inventory was 80% complete for materials and 40% complete for conversion costs. The Finishing Department's ending Work-in-Process Inventory was 75% complete for materials and 60% complete for conversion costs. The weighted-average method is used.
Requirements:
1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department.
2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Finishing Department.


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