Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Conversion Units Materials Work in process, October 1 46,000 90% 65% Work in process, October 31 40,000 73% 45% The department started 406,000 units into production during the month and transferred 412,000 completed units to the next department Required: Compute the equivalent units of production for October. Materials Conversion Equivalent units of production Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below. Materials Work in process, May 1 Cost added during May $ Labor 12,800 $ 19,350 77,565 $ 12,900 1,100 1,000 Overhead $90,855 $ 60,570 900 $ Equivalent units of production Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Labor Overhead Total Cost per equivalent unit ces Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below. Materials 2,110 $ 15.66 Equivalent units in ending work in process inventory Cost per equivalent unit Conversion 980 $ 4.93 A total of 21,600 units were completed and transferred to the next processing department during the period. Required: 1. Compute the cost of ending work in process inventory for materials, conversion, and in total. 2. Compute the cost of the units completed and transferred out for materials, conversion, and in total. (For all requirements, round your final answers to the nearest whole dollar amount.) Materials Conversion Total 1. Cost of ending work in process inventory 2 Cost of units transferred out