The Barber Doll Co$.$ uses a process costing system. Consider the following data for Dept. A$.$

UNITS:

W$-1-$P Feb. $1$: $100$ units, $100\%$ completed for direct material

$30\%$ completed for conversion costs

Started in February: $400$ units

Transferred to Dept B: $480$ units

W$-1-$P Feb $28$: $20$ units, $100\%$ completed for direct material

$50\%$ completed for conversion costs

COSTS:

W$-1-$P Feb. $1$: Direct Materials $$4,000$

Conversion $1,110$

$$5,110$

Costs added in February: Direct Material $$22,000$

Conversion $18,000$

$$40,000$

Total costs to account for $$45,110$

Use the WEIGHTED AVERAGE method. Show computations

$1.$aCompute the equivalent units of production for DM and conversion.

$1.$bCompute the cost per equivalent unit for DM and conversion.

$1.$cAssign costs to units transferred out and ending work$-$in$-$process