1. compute equivalent unites for direct materials and conversion costs: - eup for dm BLANK units- eup for conversion BLANK units 2. compute cost per equivalent units for direct materials and conversion cost *round to nearest cent - cost per eup for dm $BLANK- cost per eup for conversion cost $BLANK 3. compute the total cost of units completed and transferred out to finished goods during june - total costs assigned to units completed and transferred out $BLANK *use answers from part 2 4. compute total cost of the ending work in process inventory - direct material cost assigned to ending WIP $BLANK, conversion costs assigned to ending WIP $BLANK, and therefore total costs assigned to ending WIP $BLANK *be sure to use per unit cost from part 2

Refer to the following information about the Formation Department in the Carbon Alternate Inc. for the month of May. Carbon Alternate Inc. uses the weighted-average method of inventory costing. Beginning Work in Process inventory: Physical units (completed in 15,000 units May) % complete for materials 75% % complete for conversion 35% (labor and overhead) Materials Cost from April $335,190 Conversion cost from April $413,125 Products started and completed: Physical Units 45,000 units Ending Work in Process Inventory: Physical Units 5,000 units % complete for materials 80% % complete for conversion 60% Manufacturing costs incurred for May: Materials $215,310 Conversion $702,175