Burke Company uses Process Costing and the Weighted Average Method. The first

department is Assembly and it has $(1)$ Materials and $(2)$ Conversion. The following

information is available for March $2023.$

Beginning Work in Process had $4,000$ units. They were $80\%$ complete in Materials and $55\%$

complete in Conversion.

Ending Work in Process had $7,000$ units. They were $70\%$ complete in Materials and $45\%$

complete in Conversion.

$50,000$ units were started into production in March. $47,000$ units were completed and transferred

out.

Beginning Work in Process had $$16,000$ costs in Materials and $$12,000$ costs in Conversion.

Costs added during March were $$79,000$ in Materials and $$68,000$ in Conversion.

REQUIRED:

A$.)$ Compute equivalent units of production for Materials and for Conversion for March.

B$.)$ Compute the cost per equivalent for Materials and for Conversion for March.

C$.)$ Compute the cost of ending work in process inventory for Materials, for Conversion, and

in total for March.

D$.)$ Compute the cost of units transferred out for Materials, for Conversion, and in total for

March.

E$.)$ Prepare a cost reconciliation for the Assembly Department for March.

HINT: Keep the Materials and Conversion columns separate until getting to the March totals

and cost reconciliation. Use a format similar to the one shown on page $203$ in the textbook.