Arnsparger Outdoors produces climbing gear specially designed to weather the toughest conditions. Arnsparger has developed and patented a process that leads to a substantially stronger rope than its competitors. The strengthening process is complicated and has increased the time required to produce rope, but Arnsparger believes the additional time is worth the effort. The following data relate to the process for the month of June.

Arnsparger Outdoors uses the weighted average method of computing equivalent units and assigning product costs.

Required
A. Calculate the number of equivalent units produced during June.
B. What is the production cost per equivalentunit?

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Production Costs Feet Beginning work in process (10% complete) Current period production Ending work in process (50% complete) of Rope 4,000 13,000 4,000 $4,000 26,000