Kansas Company uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:

Units Percent Complete
Beginning work-in-process inventory 14,000 50 %
Started into production during June 105,500
Ending work-in-process inventory 27,000 80 %

According to the company's records, the conversion cost in beginning work-in-process inventory was $58,915 at the beginning of June. Additional conversion costs of $834,183 were incurred in the department during the month.

What was the cost per equivalent unit for conversion costs for the month?

James sebenius, in his harvard business review article: six habits of merely effective negotiators, identifies six mistakes that negotiators make that keep them from solving the right problem. identify which mistake is being described. striving for a “win-win” agreement results in differences being overlooked that may result in joint gains.

If you were running a company, what are at least two things you could do to improve its productivity.

Diversified semiconductors sells perishable electronic components. some must be shipped and stored in reusable protective containers. customers pay a deposit for each container received. the deposit is equal to the container’s cost. they receive a refund when the container is returned. during 2018, deposits collected on containers shipped were $856,000. deposits are forfeited if containers are not returned within 18 months. containers held by customers at january 1, 2018, represented deposits of $587,000. in 2018, $811,000 was refunded and deposits forfeited were $41,000. required: 1. prepare the appropriate journal entries for the deposits received and returned during 2018. 2. determine the liability for refundable deposits to be reported on the december 31, 2018, balance sheet.