a.

b.

Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Materials Conversion Units Work in process, October 1 Work in process, October 31 53,000 85 % 55 25,000 68% 49 % The department started 385,000 units into production during the month and transferred 413,000 completed units to the next department Required: Compute the equivalent units of production for October. Materials Conversion Equivalent units of production Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below: Materials Labor Overhead $ 118,100 71,650 Work in process, May 1 Cost added during May S 23,620 14,550 88,350 $ 14,330 $ Equivalent units of production 1,100 1,200 1,100 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Labor Overhead Total Cost per equivalent unit