Many of today's supervisors are having to learn to manage in a world of constant:

The answer that will complete the sentence above is change. It is because change has affected a lot of things as well as the area of marketing or business. With change, things changes completely or differently depending on the new things that are being discovered and are arising as time passes by. Supervisors are expected to learn to manage these changes for they are the ones who supervises their team and to do that, they should know how to adapt in these changes for the benefit of their team or company.

a. materials =  42,780 and conversion costs = 36,840

b. materials = $4.85 and conversion costs = $10.85

c. units transferred out =   $568,026 and in process =  $39,171

Explanation:

First calculate the number of units completed and transferred out of the  Polishing Department.

Units completed and transferred out  = 1,580  + 41,200 - 6,600

                                                                 = 36,180

Calculation of equivalent units of production for materials and conversion costs for the month of September

materials

Units completed and transferred out (36,180 × 100%) = 36,180

Units of Ending Work In Process (6,600 × 100%)         =  6,600

Total equivalent units of production for materials       = 42,780

conversion costs

Units completed and transferred out (36,180 × 100%)             = 36,180

Units of Ending Work In Process (6,600 × 10%)                       =      660

Total equivalent units of production for conversion costs      = 36,840

Calculate the unit costs for materials and conversion costs for the month

Unit costs for materials = Total Cost for materials / Total equivalent units of production for materials

                                      = ( $20,600 +  $186,883) / 42,780

                                      = $4.85

Unit costs for conversion costs = Total Cost for conversion costs / Total equivalent units of production for conversion costs

                                      = ( $14,674  +  $127,600  + $257,440) /  36,840

                                      = $10.85

Total unit cost = $4.85 + $10.85

                        = $15.70

Calculate the costs to be assigned to the units transferred out and in process.

Cost units transferred out = Number of Units Transferred out × Total Unit Cost

                                             = 36,180 × $15.70

                                             =  $568,026

Cost of Units In Process Calculation :

Material Cost ( 6,600 × $4.85)       = $32,010

Conversion Costs ( 660 × $10.85) =    $7,161

Total Cost of Units In Process       =  $39,171