Bobs Bread Co. makes bread using three departments (Mixing, Baking, and Packaging). It uses the weighted-average method of process costing and uses two cost categories (direct materials and conversion). Information for the Mixing department in the month of January 2021 is as follows:

	Units	Direct materials	Conversion
Beginning work in process1	1,200	$65,200	$57,900
Units started in January	13,900
Ending work in process2	1,700
Cost incurred of the month		$489,970	$287,068

Beginning work in process is 70% complete for direct materials and 25% complete for conversion

Ending work in process is 60% complete for direct materials and 30% complete for conversion

13. Summarize the physical flow of units and calculate the output expressed in terms of equivalent units.

14. Summarize the total costs to account for.

15. Calculate the cost per equivalent unit.

16. Assign costs to the completed units and to the units in ending work in process inventory.

17. What is the unit product cost of a unit produced in the Mixing department in January?

18. Prepare the work in process inventory T-account for the Mixing department in January to show all activity denominated in each of the following two ways (all items in the two T-accounts should be clearly labeled):

a. Physical units

b. Costs