?Question $2$:

COMPUTE EQUIVALENT UNITS USING THE WEIGHTED$-$AVERAGE METHOD AND ASSIGN COSTS Learning Objectives $2$& $3$

The Assembly Department of ZAP Surge Protectors began September with no work in process inventory. During the month, production that cost $$38,050($direct materials, $$10,800,$ ?and conversion costs, $$27,250)$ ?was started on $23,000$ ?units. ZAP completed and transferred to the Testing Department a total of $15,000$ ?units. The ending work in process inventory was $37\mathrm{.}5\%$ ?complete as to direct materials and $85\%$ ?complete as to conversion work.

Requirements

? $1.$ ?Compute the equivalent units for direct materials and conversion costs.

? $2.$ ?Compute the cost per equivalent unit.

? $3.$ ?Assign the costs to units completed and transferred out and ending work in process inventory.