Question 2 1. Kitty Inc. processes fish for various cat food distributors. Two departments are involved Department 1 and Department 2. Data relating to kilograms of Cat Food processed in Department 1 during July are presented below: Kg. of Cat Food Percentage Completed WIP, May 1 20,000 30% 380,000 Started into process during May WIP, May 31** 25,000 60% All materials are added at the beginning of processing in Department 1. Labour and overhead (conversion) costs are incurred uniformly throughout processing. Required: 1. Prepare quantity schedules and a computation of equivalent units for July for Department 1 according to the weighted average cost method of accounting for units. Work in process, May 1 20,000 Started into process during 380,00 May 0 Total work 400,000

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