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1.

Information for the Mandy Manufacturing Company for the month of July
2016 is as follows:
Beginning work in process:

Cost of Inventory at
process, July 1

? (1)

Units ? (2)
Direct materials = 100%
complete
Conversion costs = 70%
complete
Units started in July = ? (3)
Ending work in process inventory:
Units = 1,500
Direct materials = 100% complete
Conversion costs = 30% complete

Costs charged to Work in Process during


July:
Direct materials costs = ? (4)
Direct labor costs =
? (5)
Factory overhead costs = ? (6)

Prepare a cost of production report for the month of July, using the ? (7)
method.
2. The inventory at April 1, 2016, and the costs charged to Work in Process-Department B during April for Toma Hawk Company are as follows:
? (8) units, 60% completed
From Department A, 10,000 units
Direct labor
Factory overhead

? (9)
? (10)
? (11)
? (12)

During April, all direct materials are transferred from Department A, the units
in process at April 1 were completed, and of the ? (13) entering the
department, all were completed except 1,200 units which were ? (14)
completed as to conversion costs. Inventories are costed by the first-in, firstout method.
? (15)

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