9 Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Work in process, September 1 Unite started into production during September 02:50:19 Units completed during Beptember and transferred to the next department Work in process, September 30 Unite 2,600 Materials 55% Percent Complete Conversion 109 10,000 9,100 3,500 356 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. Materials Conversion Equivalent units of production 10 02491 Jahncke Inc. uses the weighted-average method in its process costing. The following data concern the company's Assembly Department for the month of November. Work in process, November 1 Cost added to production in the Assembly Department during November Equivalent units of production for November Required: Materials Conversion $ 4,900 $ 3,202 105,182 10,110 $279,310 10,020 Compute the costs per equivalent unit for the Assembly Department for November. (Round your answers to 2 decimal places.) Conversion Materials Cost per equivalent unit 11 02:49:38 In July, one of the processing departments at Junkin Corporation had beginning work in process inventory of $27,000 and ending work in process inventory of $29,000. During the month, $203,000 of costs were added to production and the cost of units transferred out from the department was $201,000. Required: Construct a cost reconciliation report for the department for the month of July. Costs to be accounted for Cost of beginning work in process inventory Costs added to production during the month Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for 12 2024925 Kluth Corporation has two manufacturing departments-Molding and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Estimated total machine-hours (Mis) Estimated total fixed manufacturing overbead cont Ratisated variable manufacturing overhead cost per M Molding Customizing 9,000 36.000 2.50 2,600 11,600 9,360 45,360 45.00 During the most recent month, the company started and completed two jobs Job C and Job M. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Holding machine-hours Customizing machine-houra Required: Job C $15,500 $9,100 $22,300 $9,300 1,250 2,100 7,750 500 Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. Further assume that the company uses a markup of 20% on manufacturing cost to establish selling prices. Calculate the selling prices for Job C and for Job M. (Do not round intermediate calculations.) Selling price for Job C Selling price for Job M