1. Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. - weight average method

Beginning WIP Inventory	10,000 units
Direct materials costs in beginning WIP Inventory	$45,000
Conversion costs in beginning WIP Inventory	$19,250
Units started	46,000 units
Units completed	X Units
Costs added: materials	$155,040
Costs added: conversion	$275,322
Ending WIP Inventory	14,000 units
(75% complete for materials and 30% complete for conversion)

Don't include "$" or "," in your answers, round Cost per equivalent Unit to 2 decimal points, round all other numbers to the nearest dollar.

1.

Calculate the Equivalent Units of Production for Direct Materials and Conversion Costs

Direct Materials:

Conversion Costs

2.

Calculate the Total Costs to be accounted for Direct Materials and Conversion Costs

Direct Materials:

Conversion Costs

3.

Calculate the Cost per Equivalent Unit for Direct Materials and Conversion

Direct Materials:

Conversion Costs

4.

Determine the Costs to be allocated to Completed Units and Ending Work-in-Process

Completed

Ending Work-in-Process