What were the equivalent units for conversion costs during June?

Questions 3 through 6 are based on the following information: Calm Camel Co. purchases unprocessed camel milk and processes it up to a split-off point where two products, condensed camel milk and skim camel milk result. The following information for a typical month is as follows: Camel milk processed: 102,000 gallons Amount Produced at split-off point Condensed camel milk 44,700 gallons Skim camel milk 57,300 gallons The cost of purchasing the unprocessed camel milk and processing it up to the split-off point is $220,000. Condensed camel milk can be sold at the split-off point for $4.00 per gallon.  Alternatively, condensed camel milk may be further processed  to yield 44,200 gallons (500 gallons are lost in processing) of a pharmaceutical product, Camelax, for an additional processing cost of $137,020.  Camelax can be sold for $12 per gallon. Skim camel milk can be sold at the split-off point for $3.00 per gallon.  Alternatively, skim camel milk may be further processed to yield 57,000 gallons (300 gallons are lost in processing) of yogurt for an additional processing cost of $185,250.  The yogurt can be sold for $18 per gallon. There are no beginning and ending inventory balances.

XYZ Co. is considering switching from a traditional overhead costing system to an activity-based costing system.  XYZ has identified the following activity pools: Cost Pool Overhead Costs Cost Driver Activity Level Supervision of Labor $220,000 direct-labor hours 700,000 direct-labor hours  Assembly  $420,000 machine-hours 940,000 machine-hours Material handling $200,000 material moves 100,000 material moves Total Overhead Costs $840,000 Accounting records show that Job 123 consumed the following resources: Cost Driver Activity Level Direct labor hours [dlhrs] Machine-hours 1,835 Material moves 154 If XYZ uses a traditional overhead costing system with direct-labor hours as the single cost allocation base, how much overhead would be charged to Job 123? (carry out your intermediate calculations and your final answer to two decimal places)

For question 19, assume Hungry Frog uses the FIFO method of process costing. A schedule prepared using FIFO is below: Equivalent Units Physical Direct Conversion Units Materials Costs Output in terms of equivalent units: Completed and transferred out during April    From beginning work in process 150 0 45    Started and completed during April 750 750 750 Work in process, ending inventory 200 200 160 Total work done this period 1100 950 955 Costs: Work in process, beginning inventory  $ 360,000  $ 345,000 Costs added in April  $ 1,220,700  $ 1,229,100 Total costs to account for  $ 1,580,700    $ 1,574,100 Cost per equivalent unit done to date  $ 1,284.95    $ 1,287.02 Assuming Hungry Frog uses FIFO, what amount of cost is assigned to the units completed and transferred out in April? 

Using the estimated net realizable value of allocating joint costs, what amount of the joint costs would be allocated to the Skim Camel Milk product line?  (carry out your intermediate calculations to four digits and round your final answer to four digits)

Clinical conditions 3

Areas served by arteries 5

Venous blood vessel pathways  11

Arteries and veins 9

Areas drained by veins 5