Banerjee Inc. uses the weighted-average method in its process costing system. The

following data concern the operations of the company's first processing department for a recent

month.

Work in process, beginning:

Units in process 2,000

Stage of completion with respect to materials 65%

Stage of completion with respect to conversion 30%

Costs in the beginning inventory:

Materials cost $850

Conversion cost $1,120

Units started into production during the month 12,000

Units completed and transferred out 13,500

Costs added to production during the month:

Materials cost $41,620

Conversion cost $34,435

Work in process, ending:

Units in process ?

Stage of completion with respect to materials 40%

Stage of completion with respect to conversion 35%

Required:

Using the weighted-average method:

a. Determine the equivalent units of production for materials and conversion cost.

b. Determine the cost per equivalent unit for materials and conversion costs.

c. Determine the cost of units transferred out of the department during the month.

d. Determine the cost of ending work in process inventory in the department.