1.McWevar Corporation employs a weighted average process costing system for its products. One product passes through three departments (Mixing, Baking, and Packaging) during production. The following activity took place in the Packaging Department during November:

Units in beginning inventory

4,200

Units transferred in from Baking

42,000

Good units transferred out

35,700

The costs per equivalent unit of production for each cost component are as follows:

Prior department costs (PDC)

$5.00

Raw material

1.00

Conversion

3.00

Total cost per EUP

$9.00

Raw materials are added during Packaging when conversion is 25% complete in the Packaging process without changing the number of units being processed. Work in process inventory was 40 percent complete as to conversion on November 30.

a.

Calculate the equivalent units of production for Prior Department costs (PDC), materials and conversion.