1)_Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September.

		Percent Complete
	Units	Materials		Conversion
Work in process, September 1	1,900	55	%	10	%
Units started into production during September	9,300
Units completed during September and transferred to the next department	8,400
Work in process, September 30	2,800	75	%	25	%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method.

2 Holling Inc. uses the weighted-average method in its process costing. The following data concern the companys Mixing Department for the month of December.

	Materials		Conversion
Work in process, December 1	$	8,830	$	9,828
Cost added to production in the Mixing
Department during December	$	227,200	$	284,932
Equivalent units of production for December		10,600		10,100

Required:

Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December. (Round your answers to 2 decimal places.)

3)

Hutchcroft Corporation uses the weighted-average method in its process costing. The following data concern the companys Assembly Department for the month of June.

	Materials			Conversion
Cost per equivalent unit	$	33.30		$	36.10
Equivalent units in ending work in process		1,530			675

During the month, 8,000 units were completed and transferred from the Assembly Department to the next department.

Required:

Determine the cost of ending work in process inventory and the cost of units transferred out of the department during June using the weighted-average method. (Round your answers to 2 decimal places.)