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Process Costing using the Weighted-Average Method 1. Compute the equivalent units of production using the weighted-average method 2. Compute the cost per equivalent unit using the weighted-average method 3. Assign costs to units using the weighted-average method. 4. Prepare a cost reconciliation report Process Costing using the Weighted-Average Method - Excel HOME INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW Sign In Calibri 11A A Paste B 1 u . A, Alignment Number Conditional Format as Cell Cells Editing Formatting- Table Styles* Clipboard Font A24 X Equivalent Units of Production 1 Hayword, Inc. uses weighted-average costing and has two departments- mixing and packaging. 2 The following information relates to work in the mixing department for the month of July: 4 Work in process, July 1: 5Units in process 6 Percent completed with respect to materials 7 Percent completed with respect to conversion 8 Cost in the beginning inventory: 9 Materials cost 10 Conversion cost 11 Units started into production during the period 12 Costs added to production during the period 13 Materials cost 300 60% $10,500 $6,750 6,200 332,150 407,645 Conversion cost 15 Work in process, July 31: 16 Units in process 17 Percent completed with respect to materials 18 Percent completed with respect to conversion 19 20 Use the data to answer the following 21 221. Compute equivalent units 23 24 450 30% Mixing Department Equivalent Units of Production Sheet1 | t) + 100%