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

Sutter 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 900 units, 70%
complete. Compute the following:

a. Equivalent units for materials and conversion.

b. Cost per equivalent unit for materials and conversion.

c. Total cost assigned to the units transferred out.

Beginning inventory (700 units, 40% complete) Direct naterial. Conversion costs Current period Direct material (5,000 units) Direct labor. Manufacturing overhead applied $ 2,850 7,930 35,000 59,600 37,800