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3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May. 4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.

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Based on the material and conversion costs to the first department, its ending work in process for May are:

  • Materials = $20,240
  • Conversion cost = $9,020
  • Total = $29,260

The first production departments costs of units transferred to next production department is:

  • Materials = $125,120
  • Conversion cost = $223,040
  • Total = $348,160

What is the ending work in process?

For materials:

= 44,000 x 100% x 0.46

= $20,240

For conversion cost:

= 44,000 x 25% x 0.82

= $9,020

Total ending work in process:

= 20,240 + 9,020

= $29,260

What are the cost of units transferred?

Materials:

= 272,000 x 0.46

= $125,120

Conversion cost:

= 272,000 x 0.82

= $223,040

Total cost of units transferred?

= 125,120 + 223,040

= $348,160

Find out more on ending work in process computation at https://brainly.com/question/14016410.

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