Question: Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 61,000 65% 35% Units started this period 327,000 Completed and transferred out

Units Direct Materials Conversion
Percent Complete Percent Complete
Beginning work in process inventory 61,000 65% 35%
Units started this period 327,000
Completed and transferred out 305,000
Ending work in process inventory 83,000 85% 35%

Exercise 20-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1

The production department had the cost information below.

Beginning work in process inventory
Direct materials $ 122,032
Conversion 41,708 $ 163,740
Costs added this period
Direct materials 779,288
Conversion 659,797 1,439,085
Total costs to account for $ 1,602,825

a. Compute cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decimal places.) b. Using the weighted average method, assign Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

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