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 Units Materials Conversion Work in process, October 1 53,000 90 % 60 % Work in process, October 31 40,000 73 % 53 % The department started 395,000 units into production during the month and transferred 408,000 completed units to the next department.

Required: Compute the equivalent units of production for October.

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
	Units	Materials		Conversion
Work in process, October 1	53,000	90	%	60	%
Work in process, October 31	40,000	73	%	53	%

The department started 395,000 units into production during the month and transferred 408,000 completed units to the next department.

	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		Labor		Overhead
Work in process, May 1	$	27,100	$	44,154	$	215,019
Cost added during May	$	164,605	$	29,436	$	143,346
Equivalent units of production		2,300		2,200		2,100

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

Required:

Compute the equivalent units of production for October.