B21 A D 13 16 B C 1 (See Process Cost Production Report Daily Activity) 2 3 Whiston Corporation uses the weighted-average method in its process costing system. 4 The following data were taken from the records of the first processing department for a recent month. 5 6 Work in process, beginning: 7 Units in process 80 8 Percent complete with respect to materials 80% 9 Percent complete with respect to conversion 30% 10 Costs in the beginning inventory: 11 Materials cost $22,800 12 Conversion cost $10,800 Units started into production during the month 260 14 Costs added to production during the month: 15 Materials cost $52,804 Conversion cost $176,398 17 Work in process, ending: 18 Units in process 120 19 Percent complete with respect to materials 90% 20 Percent complete with respect to conversion 40% 21 22 23 Required: 24 25 a. How many units were transferred to the next department during the month? 26 27 b. What were the equivalent units of production for materials and for conversion costs for the month? 28 29 c. What were the costs per equivalent unit of production for materials and for conversion costs for the month? 30 31 d. What was the cost of the ending work in process inventory in the department at the end of the month 32 33 e. What was the cost of the units completed and transferred to the next department during the month? 34 35 36 o