Exercise 5-9 (Algo) Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO5-2, LO5-3] Pureform, Incorporated, uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 69,000 659,000 680,000 48,000 1. Equivalent units of production 2. Cost per equivalent unit Materials Materials $ 82,500 $ 1,090,980 Labor Labor $ 24,900 The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 25% complete with respect to labor and overhead. $ 307,260 Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2 decimal places.) 4 Overhead Overhead $ 35,800 $441,680

Problem 5-15 (Algo) Comprehensive Problem-Weighted-Average Method [LO5-2, LO5-3, LO5-4, LO5-5] Sunspot Beverages, Limited, of Fill uses the weighted-average method in its process costing system it makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June. Required: 1. Calculate the Blending Department's equivalent units of production for materials and conversion in June. 2. Calculate the Blending Department's cost pes equivalent unit for materials and conversion in June 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June 4 Calculate the Biending Department's cost of units transferred out to the Botting Department for materlals, conversion, and in total for June. 5. Prepare a cost reconciliation report for the Blending Department for June