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

UNITS:

W-1-P Nov. 1: 100 units,100% completed for direct material, 40% completed for conversion costs

Started in November: 400 units

Transferred to Dept B: 480 units

W-1-P Nov. 30: 20 units,100% completed for direct material, 50% completed for conversion costs

COSTS:

W-1-P Nov. 1: Direct Materials+Conversion= $4,000+1,110= $5,110

Costs added in November: Direct Material+Conversion: $22,000+ 18,000= 40,000

Total costs to account for:$45,110

Use the WEIGHTED AVERAGE method. Show computations

1. Compute the equivalent units of production for DM and conversion.
2. Compute the cost per equivalent unit for DM and conversion.
3. Assign costs to units transferred out and ending work-in-process.