Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

	Materials		Labor		Overhead
Work in process, May 1	$	11,600	$	17,361	$	80,664
Cost added during May	$	70,450	$	11,574	$	53,776
Equivalent units of production		1,000		900		800

Required:

Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.)

	Materials	Labor	Overhead	Total
Cost per equivalent unit

Maria Am Corporation uses the weighted-average method in its process costing system. The Baking Department is one of the processing departments in its strudel manufacturing facility. In June in the Baking Department, the cost of beginning work in process inventory was $4,810, the cost of ending work in process inventory was $1,130, and the cost added to production was $25,150.

Required:

Prepare a cost reconciliation report for the Baking Department for June.

Baking Department
Cost Reconciliation
Costs to be accounted for:
Total cost to be accounted for	$0
Costs accounted for as follows:
Total cost accounted for	$0