3. Sigma Pty Ltd uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1100 units. The costs and percentage completion of these units in beginning work in process inventory were:

Cost Percentage Complete

Materials costs $7,400 100%

Conversion costs $9,400 75%

A total of 8,300 units were started, and 7,200 units were completed and transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Material costs $ 133,600

Conversion costs $ 249,500

The ending work in process inventory was 100% complete with respect to materials and 65% complete with respect to conversion costs.

a) Determine the number of physical units in the ending work in process inventory for the month.

b) Calculate the number of equivalent units for direct material cost and conversion cost.

c) Calculate the cost per equivalent unit of direct material and conversion costs.

d) Determine the total cost of completed units.

e) Determine the total cost of the ending work in process inventory.