Barker Company uses the weighted average cost method under process costing. It has no beginning work in process inventory. By the end of the period, the company has transferred 10,000 units to finished goods and kept 3,900 units in the work in process inventory. Ending WIP inventory is fully completed as to direct material cost and 80% completed in terms of conversion costs. The company has incurred $34,750 of direct materials and $66,912 of conversion costs.

Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole unit. a) Determine the equivalent units for materials and conversion costs.

	Inputs			Outputs
	Beginning WIP	Add Current Month	Total Production	Completed Transfer Out	Ending WIP	Total Outputs
Direct Materials Units		Answer	Answer	Answer	Answer	Answer
% Equivalent Completed				Answer%	Answer%
Conversion Equivalent Units			Answer	Answer	Answer	Answer

b) Determine the cost per equivalent unit for direct materials and conversion costs, total cost transferred to finished goods, and total cost of ending WIP inventory. Round the Cost per Unit to 2 decimal places.

	Inputs			Cost per Unit	Outputs
	Beginning WIP	Add Current Month	Total Production		Completed Transfer Out	Ending WIP	Total Outputs
Direct Materials Units			Answer		Answer	Answer	Answer
Direct Materials Cost		$Answer	$Answer	$Answer	$Answer	$Answer	$Answer
Conversion Units			Answer		Answer	Answer	Answer
Conversion Cost		$Answer	$Answer	$Answer	$Answer	$Answer	$Answer
Total Cost		$Answer	$Answer		$Answer	$Answer	$Answer