Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September.

		Percent Complete
	Units	Materials		Conversion
Work in process, September 1	900	55	%	10	%
Units started into production during September	8,300
Units completed during September and transferred to the next department	7,400
Work in process, September 30	1,800	75	%	25	%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method.

Jahncke Inc. uses the weighted-average method in its process costing. The following data concern the companys Assembly Department for the month of November.

	Materials		Conversion
Work in process, November 1	$	5,100	$	3,402
Cost added to production in the Assembly
Department during November	$	105,382	$	279,510
Equivalent units of production for November		10,310		10,220

Required:

Compute the costs per equivalent unit for the Assembly Department for November. (Round your answers to 2 decimal places.)

All of the following statements are correct when referring to process costing except:

a. A process costing system has the same basic purposes as a job-order costing system.

b. Process costing would be appropriate for a jeweler who makes custom jewelry to order.

c. Units produced are indistinguishable from each other.

d. Costs are accumulated by department.