Exercise 16-09 a-c (Video) Concord Company has gathered the following information. Units in beginning work in process 0 Units started into production 41,600 Units in ending work in process 7,600 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $74,880 Direct labor $67,000 Overhead $101,532 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 41600 Determine the unit costs of production. (Round unit costs to 2 decimal places, e. g. 2.25.) Materials Conversion Costs Unit costs $ 1.80 $ Show the assignment of costs to units transferred out and in process. Units transferred out $ Units in ending work in process $

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.