Aves Treats, Inc. produces bird seeds. All direct materials used in the production process are added at the beginning of the manufacturing process. Labor and overhead are added evenly thereafter, as each unit is mixed and packaged. Aves Treats uses process costing and had the following unit production information available for the months of June and July: The units remaining in work in process at the end of June were 30% complete. During the month of July, all of the beginning work in process units was completed and the units remaining in work in process at the end of the month were 60% complete. a) Refer to the information above. For the month of June, the number of equivalent units of direct materials produced was: b) Refer to the information above. For the month of June, the number of equivalent units of labor and overhead produced was: c) Refer to the information above. For the month of July, the number of equivalent units of direct materials produced was: d) Refer to the information above. For the month of July, the number of equivalent units of labor and overhead produced was:

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Green Commission, Morelos, Arizona Clarice Stephan is the coordinator for the Green Commission in Morelos, Arizona, a citizen committee charged with encouraging environmentally friendly practices such as recycling, LEED construction, and water conservation. She has written the text of the commission’s bimonthly newsletter. Now she needs your help to finish it. The newsletter must fit on one page so the commission’s recycling guidelines can be printed on the other side. The finished newsletter should match the one shown in Figure 4-40. Complete the following steps: 1. Open the file Green located in the Word4  Case1 folder included with your Data Files, and then save it as Green Newsletter in the location specified by your instructor. 2. Change the document margins to Narrow, and then, where indicated in the document, insert continuous section breaks. Remember to delete each instance of the highlighted text “[INSERT SECTION BREAK]” before you insert a section break. 3. In section 2, change the left margin to 3 inches, and then format section 4 in four columns, with a 0.3-inch hanging indent. 4. Format the second paragraph in the document (“Green Commission Updates”) as WordArt, using the Gradient Fill – Dark Green, Accent 1, Reflection style (second from the left in the middle row of the WordArt gallery). Change the text box height to 0.7 inches and the width to 7 inches. If necessary, drag the WordArt text box to center it between the left and right margins. 5. Insert drop caps that drop two lines in the first paragraph after the “Morelos Receives $5000 Recycling Grant” heading, and in the first paragraph after the “Hazardous Waste Collection” heading. 6. Click in the fourth paragraph in the document (the one with the drop cap “W”), and then insert a preformatted text box using the Ion Sidebar 1 option. Change the text wrapping setting for the text box to In Front of Text, and then change its height to 3 inches and its width to 2 inches. 7. Drag the text box down, and then align its top border with the “Morelos Receives $5000 Recycling Grant“ heading. 8. Delete the title placeholder text in the text box, and type Recycling Review. In the main text box, delete the placeholder text and insert the text of the Word document Sidebar from the Word4  Case1 folder included with your Data Files. Change the font size for all the text in the text box, including the title, to 11 points. 9. In the blank space below the “Recycling Review” text box, draw a rectangular text box. When you are finished, adjust the height and width to make the text box 1.3 inches tall and 2 inches wide. Apply the Moderate Effect – Blue, Accent 2 shape style (third from the left in the second row from the bottom), and then position the text box as shown in Figure 4-40, leaving room for the recycling bin graphic you will add later. 10. In the text box, type See the complete recycling guidelines on the other side of this newsletter. Align the text in the middle of the text box, and then use the Center button to center the text between the text box’s left and right borders. 11. At the end of the fifth paragraph (which begins “The recycling bins will be…”), insert a clip art picture from Office.com that shows a boy in an orange shirt and blue pants placing a tan bag in a green ­recycling bin. Search for the clip art using the keywords boy putting trash in recycling. Crop the ­picture to an oval shape, apply Tight text wrapping, fix its position on the page, and then change its height to 1 inch. Drag the picture to position it so the first line in the fifth paragraph wraps above it, as shown in Figure 4-40. 12. At the end of the first paragraph below the “Hazardous Waste Collection” heading, insert a clip art picture from Office.com that shows a green recycling bin. Search for the clip art using the keywords recycling symbol on bin. Change the picture’s height to 1.3 inches, apply In Front of Text text wrapping, add the Center Shadow Rectangle picture style (second from right in the ­second row of the Picture Styles gallery), and then position the picture in the left margin, centered between the two text boxes, with a fixed position on the page, as shown in Figure 4-40. 13. Add a box page border using a line style with a thick exterior line and a thinner interior line, in the default width, and in the same color as the font for the “Morelos Receives $5000 Recycling Grant” heading. 14. In the last paragraph, replace “Roberto Oriel” with your first and last names. 15. Make any adjustments necessary so that your newsletter matches the one shown in Figure 4-40, and then save the document. 16. Save the document as a PDF named Green Newsletter in the location specified by your instructor. Review the PDF and then close the program in which it opened. 17. In Word, open the PDF named Green Newsletter.pdf, save it as Green Newsletter from PDF.docx, review its contents, note the corrections you would have to make if you actually wanted to use this document, and then close it.

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