1. Avignon Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Complete the following table:

DM

CC

Equivalent Units of Production

Cost per equivalent Unit (round to 2 decimal place)

$

$

Ending Inventory Value(round to nearest whole dollar)

$

Transferred Out value (round to nearest whole dollar)

Work in process , beginning ; Units in process . 900 Percent complete with respect to materials ........ 80% Percent complete with respect to conversion . 10% Costs in the beginning inventory ! Materials cost . $6. 768 Conversion cost . $3, 186 Units started into production during the month . 10, 000 Units completed and transferred out . 10, 100 Costs added to production during the month . Materials cost . $97, 104 Conversion cost $356. 940 Work in process , ending* Units in process* 800 Percent complete with respect to materials 8:0 96 Percent complete with respect to conversion 2080