1.

A department uses the weighted average method of process costing. All direct materials are added when conversion costs are 67% complete. This department has the following data for this month.

231 units in beginning WIP (35% complete with respect to conversion costs). 11,284 units started 165 units in ending WIP (44% complete with respect to conversion costs). $1,118 beginning WIP direct materials costs $1,936 beginning WIP conversion costs $110,253 current month direct materials costs $113,416 current month conversion costs What is the department's direct material cost per equivalent unit for this month (round final answer to nearest cent if necessary)?

2.

A department uses the weighted average method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month.

123 units in beginning WIP (37% complete with respect to conversion costs). 9,513 units started 215 units in ending WIP (32% complete with respect to conversion costs). $580 Beginning WIP direct material costs $714 Beginning WIP conversion costs $11,896 Current period direct material costs $10,243 Current period conversion costs What is the department's direct material cost for units completed and transferred out for this month (round final answer to nearest cent if necessary)?

3.

A department uses the weighted average method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month.

130 units in beginning WIP (27% complete with respect to conversion costs).

9,500 units started

105 units in ending WIP (69% complete with respect to conversion costs).

$834 Beginning WIP direct material costs

$1,181 Beginning WIP conversion costs

$10,850 Current period direct material costs

$12,702 Current period conversion costs

What is the department's direct material cost in ending WIP for this month (round final answer to nearest cent if necessary)?

4.

A department uses the FIFO method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month.

9,548 total equivalent units (for direct materials and conversion costs) $21,932 beginning WIP direct materials costs $17,318 beginning WIP conversion costs $574,131 current month direct materials costs $9 current month conversion costs What is the department's direct materials cost per equivalent unit for this month (round final answer to nearest cent if necessary)?