Accounting 26th Edition by Carl Warren,James Reeve,Jonathan Duchac

Exercise 40

A Units to be assigned costs
Lilac Skin Care Company consists of two departments, Blending and Filling. The Filling Department received 45,000 ounces from the Blending Department. During the period, the Filling Department completed 42,800 ounces, including 4,000 ounces of work in process , at the beginning of the period. The ending work in process inventory was 6,200 ounces. How many ounces were started and completed during the period
B Units to be assigned costs
Keystone Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 8,500 tons from the Casting Department. During the period, the Rolling Department completed 7,900 tons, including 400 tons of work in process at the beginning of the period. The ending work in process inventory was 1,000 tons. How many tons were started and completed during the period