Quivalent Units of Production and Related Costs The charges to Work in Process ---Baking Department for a period as well as information concerning production are as follows. The Baking Department uses the weighted average method, and all
direct materials are placed in process during production
Work in Process-Baking Department
Bal., 900 units, 40% completed
2,466 To Finished Goods, 8, 100 units
Direct materials, 8.400 units
34.500
Direct labor
16,200
Factory overhead
8,574
Bal. 1,200 units, 60% completed
a. Determine the number of whole to be accounted for and to be assigned costs
b. Determine the number of equivalent units of production
units
c. Determine the begin
per equivalent unit
d. Determine the cost of units transferred to Finished Goods
e. Determine the cost of unitsin endino Work in Process

On january 2, 2016, twilight hospital purchased a $94,800 special radiology scanner from bella inc. the scanner had a useful life of 4 years and was estimated to have no disposal value at the end of its useful life. the straight-line method of depreciation is used on this scanner. annual operating costs with this scanner are $106,000. approximately one year later, the hospital is approached by dyno technology salesperson, jacob cullen, who indicated that purchasing the scanner in 2016 from bella inc. was a mistake. he points out that dyno has a scanner that will save twilight hospital $26,000 a year in operating expenses over its 3-year useful life. jacob notes that the new scanner will cost $111,000 and has the same capabilities as the scanner purchased last year. the hospital agrees that both scanners are of equal quality. the new scanner will have no disposal value. jacob agrees to buy the old scanner from twilight hospital for $40,500. if twilight hospital sells its old scanner on january 2, 2017, compute the gain or loss on the sale. prepare an incremental analysis of twilight hospital.