The following data pertain to the Vesuvius Tile Company for July

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The following data pertain to the Vesuvius Tile Company for July

 

 

Work in process, July 1 (in units) 20,000
Units started during July  
Total units to account for65,000
Units completed and transferred out during July ?
Work in process, July 31 (in units) 15,000
Total equivalent units: direct material 65,000
Total equivalent units: conversion ?
Work in process, July 1: direct material $164,400
Work in process, July 1: conversion?
Costs incurred during July: direct material ?
Costs incurred during July: conversion$659,400
Work in process, July 1: total cost $244,200
Total costs incurred during July$1,031,250
Total costs to account for$1,275,450
Cost per equivalent unit: direct material$8.25
Cost per equivalent unit: conversion ?
Total cost per equivalent unit $21.45
Cost of goods completed and transfered out during July  
Cost remaining in ending work-in-process inventory: direct material 
Cost remaining in ending work-in-process inventory: conversion$79,200
Total cost of July 31 work in process $202,950
  
Additional Information: 
a. Direct material is added at the beginning of the production process,
and conversion activity occurs
 
uniformly throughout the process. 
b. The company uses weighted-average process costing. 
c. The July 1 work in process was 30 percent complete as to conversion.30%
d. The July 31 work in process was 40 percent complete as to conversion.40%
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      vesuvius_tile_company_.xlsx