A

B

c

b

F

G

Required:

a$.$ Compute the equivalent units of production $($EUP$)$ for both direct materials and conversion.

$\backslash$table$[[,$Units,Direct Materials,Conversion$],[,\backslash$table$[[$Percent$],[$Complete$]],$EUP,$\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[$Completed and transferred out,$23,000,100\%,23,000,100\%,23,000],[$Ending work in process,$7,000,100\%,7,000,40\%,2,800],[$Equivalent units of production,,,$30,000,,25,800]]$

b$.$ Calculate the costs per equivalent unit of production for both direct materials and conversion.

Costs per equivalent unit of production $$ per EUP $1$ per EUP

c$.$ Using the weighted average method, assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.

$\backslash$table$[[$Cost Assignment and Reconclliation$],[$Completed and transferred out$],[$Direct materials$],[$Conversion$],[$Total Completed and transferred out$],[$Ending work in process$],[$Direct materials$],[$Conversion$],[$Total cost of ending work in process$],[$Total costs accounted for$]]$

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