| P16A-19B(30-45 min) |
| Req. 1 |
| | Start | | | Complete | | | | | | Complete |
| Req. 2 |
| | Root's Exteriors |
| | Preparation Department |
| | Equivalent Unit Computation |
| | Month Ended March 31 |
| | | | | | Flow of | | Equivalent Units |
| | | | | | Physical | | | | | | Conversion |
| | Flow of Production | | | | Units | | Wood | | Adhesives | | Costs |
| | Units accounted for: |
| | Equivalent units |
| Req. 3 |
| | Root's Exteriors |
| | Preparation Department |
| | Cost per Equivalent Unit |
| | Month Ended March 31 |
| | | | | | | | | | Conversion |
| | Flow of Production | | | | Wood | | Adhesives | | Costs |
| | Cost per equivalent unit |
| | Root's Exteriors |
| | Preparation Department |
| | Cost Assignment |
| | Month Ended March 31 |
| | | | | | Wood | | Adhesives | | | | Conversion Costs | | | Total |
| | a. Completed and transferred out | | | | | × ( | | + | | + | | ) |
| | b. Ending work in process, Mar 31: |
| | Wood | | | | | × |
| | Adhesives |
| | Conversion costs | | | | | | | | | | | × |
| | Total ending work in process inventory |
| | Total cost accounted for |
| Req. 4 |
| | Journal Entry |
| | Date | Accounts | | | | Debit | | Credit |
| | Work in process inventory–Preparation |
| | Bal., Feb 28 | | | 0 |