16A. Determine the cost per equivalent unit for the current period for direct materials and conversion costs. (Enter cost per equivalent units to the nearest cent. Abbreviations used: EUP= Equivalent Units of Production: WIP= Work in Process.) Pearce Company X Production Cost Report - Mixing Department COSTS Costs to account for: Total costs to account for COSTS Costs accounted for: ▾ Total costs for beginning WIP Direct Materials Transferred to finished goods Pearce Company Production Cost Report - Mixing Department (partial) Conversion Costs Direct Materials Total Costs Conversion Costs Cost per Unit Total Costs Data table Direct Materials Conversion Costs Cost per equivalent unit 17A. Determine the cost to be transferred to the next department. Complete the partial cost of production report through the calculation of "Transferred to finished goods." (Complete all input fields. Enter a "0" for any zero balances. Abbreviations used: WIP = Work in Process.) Total $ $ Beginning WIP Added this month 840 $ 1,400 2,240 $ 2,940 $ 3,972 6,912 S Print Done Total 3,780 5,372 9,152 - Pearce Company uses the FIFO method in its process costing system. The Mixing Department started the month with 400 units in process that were 10% complete, started in production 1,400 units, and transferred 1,500 units to the finished goods storage area. All mater added at the beginning of the process and conversion costs occur evenly. The units in process at the end of the month are 65% complete with respect to conversion costs. The department incurred the following costs: EEE (Click the icon to view the costs.) Read the requirements. 14A. How many units are still in process at the end of the month? Determine the formula, then enter the amounts to calculate units in process at the end of the month. 15A. Compute the equivalent units of production for the Mixing Department for the current month. Pearce Company Production Cost Report - Mixing Department UNITS Units to account for: Total units to account for Units accounted for: Transferred to Finished Goods Total units accounted for Physical Units Equivalent Units Direct Materials Conversion Costs In process units Data table Direct Materials Conversion Costs Total Beginning WIP Added this month 840 $ 1,400 2,240 $ 2,940 $ 3,972 6,912 S $ $ Print Done Total 3,780 5,372 9,152 X