Problem 1 (14 points) Hache Corporation uses the weighted-average method in its process costing svstem. Data concerning the first processing department for the most recent month are listed below:

	Beginning work in process inventory:
	units in beginning work in process inventory	700
	Materials costs	$8,065
	Conversion costs	$7,775
	Percent complete with respect to materials
	Percent complete with respect to conversion	35
	Untls started into production during the month	5,20
	Units transferred to the next department during the month	4,400
	Materials costs added during the month	$90,300
	Conversion costs added during the month	$125,600
	Ending work in process inventoty:
	Units in ending work in process inventory	1,500
	Percent complete with respect to materials	50
	Percent complete with respect to conversion	30%

Required:

a. Determine the equivalent units of production for materials and conversions costs. 4 pts

b. Determine the costs per equivalent unit for materials and conversion costs. 4 pts

c. Determine the cost of ending work in process inventory. 3 pts

d. Determine the cost of the units transferred to the next department. 3 pts