Pizza Cheese Ltd produces cheese topping for the fast pizza industry. At the beginning of April, 40 000 kilograms of cheese topping was in process, 100% complete as to raw materials and 60% complete as to conversion costs. During the month, 920 000 kilograms of raw materials were placed into production. At the end of the month, 80 000 kilograms of cheese topping was in work in process inventory, 80% completed as to raw materials and 40% completed in terms of conversion costs.

Assume that the following costs were recorded by Pizza Cheese Ltd for the beginning work in process and the production performance for April:

Beginning inventory: Raw materials costs Conversion costs April production costs: Raw materials costs Conversion costs

$24 000 9 600 542 400 355 200

Required

A. Prepare a schedule of equivalent units for April (weighted average method).

B. Calculate the unit cost for each kilogram of cheese topping.

C. Determine the total costs of the kilograms of cheese topping finished during April. What is the balance of the ending work in process inventory?