Equivalent Units and Product Cost Report$$Weighted Average Method

The following data $($and annotations$)$ are for the work in process account of the first of Crocker Company's four departments used in manufacturing its only product for October.

Work in Process$-$Department $1$

Beginning balance $(2,000$ units, $70\%$ complete$)$

Direct material $$12,400$

Conversion costs $4,800$

Transferred to department $2(20,000$ units$)($a$)$

Direct material $(21,000$ units$)126,000$

Direct labor $72,600$

Manufacturing overhead $24,150$

Ending balance $[($b$)$ units, $25\%$ complete$]($c$)$

Assuming that Crocker uses the weighted average method and that materials are added at the beginning of the process and conversion costs are incurred evenly throughout, solve for the three missing numbers. Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.

Crocker Company Department $1$

Equivalent Units Calculations, October

Equivalent Units

$\%$ Work

done Direct

Materials $\%$ Work

Done Conversion

Costs

Complete$/$Transferred Answer

Answer

Answer

Answer

Answer

Ending Inventory b$.$ Answer

Answer

Answer

Answer

Answer

Total Answer

Answer

Answer

Product Cost Report

Direct

Materials Conversion

Costs

Beginning Inventory Answer

Answer

Answer

Current Answer

Answer

Answer

Total Costs to Account For Answer

Answer

Answer

$-$: Total Equivalent Units Answer

Answer

Average cost $/$ Equivalent unit $($round four decimal places$)$ Answer

Answer

Complete $/$ Transferred:

Direct Materials Answer

Conversion costs Answer

Cost of Goods Manufactured Answer

a$.$

Ending Inventory:

Direct Materials Answer

Conversion costs Answer

Cost of Ending Inventory Answer

c$.$

Total Costs Allocated Answer