Howard Corporation has two production departments. Curinghas 12,000 units in process at the beginning of the period,three-fourths complete. During the period, 45,000 units werereceived from Crushing, 48,000 units were transferred toFinished Goods, and 9,000 units were in process at the end ofthe period, 2/3 complete. Cost information was as follows:Cost of beginning work in process:Cost in Crushing $21,640Cost in Curing:Materials 8,810Labor 1,190Factory overhead 2,420Costs during the month:Cost of goods received from Crushing $ 85,520Cost in Curing:Materials 53,830Labor 10,690Factory overhead 17,560Total costs to be accounted for $201,660a. Determine the unit cost for the month in Curing.b. Determine the total cost of the products transferred tofinished goods.c. Determine the total cost of the ending work in processinventory.2.Information for Chaucer, Ltd. in July for the Prep Department,the first stage of the production cycle, is as follows:ConversionMaterials CostsBeginning work in process $8,100 $6,200Costs added during July 23,400 13,400Total costs $31,500 $19,600Goods completed 60,000 unitsEnding work in process 15,000 unitsMaterial costs are added at the beginning of the process.The ending work in process is two-thirds complete as toconversion costs. How would the total costs accounted for bedistributed using the average cost method?3.***** ***** Company processes pork into three productsΓ’ΒΒchops, bacon, and sausage. Production and selling price datafollow:Chops 100,000 lbs. $5.00/lb.Bacon 210,000 lbs. $4.00/lb.Sausage 410,000 lbs. $2.00/lb.Pork is processed in the Processing Department. From thesplit-off point, bacon is smoked, sliced, and packaged in theBacon Department. The cost incurred for these processes was$100,000. In addition, sausage was ground and formed intopatties in the Sausage Department after the split-off. Thisprocess cost $60,000.a. If joint processing costs were $1,500,000, calculate the totalcost of each product using the adjusted sales value method.b. Prepare the journal entries to (1) record the joint processingand movement of product out of the Processing Departmentafter the split off, and (2) record the additional processingand completion of the bacon and sausage
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