PROBLEMS Equivalent Units, Unit costs Problem 6.31 Weighted Average Method, Physical Flow, ssignment, ABC bicycles. Each frame passes through three Swasoy Fabrication, Inc., manufactures frames for Department of the Tulsa. and Painting. In September, the Oklahoma, plant reported the following data: a. In Cutting, all direct materials are added at the beginning of the process. to b. Beginning work in process consisted of 4 units, 20 percent complete with respect labor and overhead. in beginning inventory included direct materials, direct labor, $222,600; and applied overhead, $150,000. labor, c. Costs added to production during the month were direct materials, $2,565,000; direct $3,471,150. Overhead was assigned using the following information: Usage Activity Rate Actual Driver 4,000 inspection hours per inspection hour $750 per maintenance hour Inspection 1,600 maintenance hours Maintenance 2,000 receiving orders S300 per receiving order Receiving d. At the end of the month, 121,500 units were transferred out to Welding, leaving 13,500 units in ending work in process, or 25 percent complete. Required: l. Prepare a physical flow schedule. 2. Calculate equivalent units of production for direct materials and conversion costs. 3. Compute unit cost under weighted average. 4. Calculate the cost of goods transferred to Welding at the end of the month. Calculate th cost of ending inventory. 5. Prepare the journal entry that transfers the goods from cutting to welding