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 45,000 90% 60% 38,000 74% 49% Work in process, October 1 Work in process, October 31 The department started 405,000 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: Work in process, May 1 Cost added during May Equivalent units of production Materials Labor Overhead $ 21,100 $ 33,699 $ 162,864 $ 128,030 $ 22,406 $ 108,576 1,800 1,700 1,600 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 Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Equivalent units in ending work in process inventory Cost per equivalent unit Materials Conversion 2,070 860 $ 14.36 $5.43 A total of 20,400 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 Maria Am Corporation uses the weighted average method in its process costing system. The Baking Department is one of the processing departments in its strudel manufacturing facility. In June in the Baking Department, the cost of beginning work in process inventory was $4,850, the cost of ending work in process inventory was $1,150, and the cost added to production was $25,250. Required: Prepare a cost reconciliation report for the Baking Department for June. Baking Department Cost Reconciliation Costs to be accounted for Total cost to be accounted for Costs accounted for as follows: Total cost accounted for