In-Class Exercise (P4) Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Required: a. How many units were in the ending work in process inventory? b. What was the cost per equivalent unit for conversion cost? c. How much cost, in total, was transferred to the next department during the month? Worksheet_Jumper Company a. Units in beginning WIP Units started into production units transferred to the next department Units in ending WIP b. Units transferred to next department Ending WIP: Conversion units X \%) Equivalent units of production Conversion Costs of beginning WIP Cost added during the month Total cost Equivalent units of production - from part b Cost per equivalent units Conversion Conversion c. Units completed and transferred out Ending WIP: Materials units X \%) Conversion units X \%) Equivalent units of production Costs of beginning WIP (given) Cost added during the month (given) Total cost Equivalent units of production Cost per equivalent units \begin{tabular}{|l|l|} \multicolumn{1}{l}{ Materials } & \multicolumn{1}{l|}{ Conversion } \\ \begin{tabular}{|l|l|} \hline$ & $ \\ \hline$ & $ \\ \hline$ & $ \\ \hline & \\ \hline$ & $ \\ \hline \end{tabular} \end{tabular} Units completed and transferred out: Materials Conversion Total Units transferred to the next department Cost per equivalent unit Cost of units completed and transferred out