MacroMin Co. uses a weighted average process costing system. The following data are for the production department for December The December ending work-in-process inventory was 80% complete with respect to both materials and conversion costs. The department completed and transferred 73,000 units Materials Percentages Conversion Percentage Work In process, beginning Units 10,000 Complete $ 10,300 (60%) Complete $10,900 (60%) Units started into production Costs added in December 81,000 5 172,000 $163,600 Required: 1. Calculate the cost of ending inventory for December. (Do not round intermediate calculations and round your final answer to 2 decimal places.) Ending inventory 2. Assume that the equivalent number of units processed for materials for December was 90,100, Calculate the number of units introduced and the DM cost of product in ending inventory for December? (Round your intermediate calculation and final answer to 2 decimal places.) Cost of product in ending inventory 3. Calculate the number of units in ending inventory, assuming that 90.100 EUS were completed in December by the department. Ending inventory units MacroMin Co. uses a weighted average process costing system. The following data are for the production department for December The December ending work-in-process inventory was 80% complete with respect to both materials and conversion costs. The department completed and transferred 73,000 units. Materials Percentage Conversion Percentage Work in process, beginning Units 10,000 Complete $ 10,300 Complete $ 10,900 (60%) (60%) Units started into production Costs added in December $1,000 $172,000 $163,600 Required: 1. Calculate the cost of ending inventory for December. (Do not round intermediate calculations and round your final answer to 2 decimal places.) Ending inventory 2. Assume that the equivalent number of units processed for materials for December was 90,100 Calculate the number of units introduced and the DM cost of product in ending inventory for December? (Round your intermediate calculation and final answer to 2 decimal places.) Cost of product in ending inventory 3. Calculate the number of units in ending inventory, assuming that 90,100 EUS were completed in December by the department. Ending inventory units