The following data (and annotations) are for Empire Company’s processing department work in process account for the month of September 2016:

Empire uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work in process is comprised of 1,000 units, 60% complete. Compute the following:

a. Equivalent units for direct materials and conversion.

b. Cost per equivalent unit for direct materials and conversion.

c. Total cost assigned to the units transferred out.

Beginning inventory (1,500 units, 70% complete) Direct material.. Conversion costs Current period Direct material (6,000 units) Direct labor... Manufacturing overhead applied $21,950 10,000 50,000 41,000 65,700