1. Using the weighted average method, prepare the following for Department A:

a. Prepare a physical ow schedule

b. Complete an equivalent unit calculation

c. Calculate the unit costs (Note: Round to two decimal places)

d. Calculate the cost of equivalent units for (i) work in process and (ii) cost of goods transferred out

e. Prepare a cost reconciliation for beginning work in process for June, costs incurred during for June in Department A, costs of good transferred out of Department A in June and cost of ending work in process for June.

\\begin{tabular}{|c|r|r|} \\hline & \\( \\begin{array}{l}\\text { Department } \\\\ \\text { A }\\end{array} \\) & Department B \\\\ \\hline Beginning inventories: & 6,000 & 9,000 \\\\ \\hline Physical units & & \\\\ \\hline Costs: & \\( \\$ 11,000 \\) & \\( \\$ 55,000 \\) \\\\ \\hline Transferred in & \\( \\$ 8,000 \\) & \\\\ \\hline Direct materials & & \\( \\$ 18,000 \\) \\\\ \\hline Conversion costs & 27,000 & Not relevant for \\\\ \\hline \\( \\begin{array}{l}\\text { Current production: for } \\\\ \\text { month }\\end{array} \\) & 29,000 & \\\\ \\hline Units started & & 35,000 \\\\ \\hline Units transferred out & & \\\\ \\hline Costs: & \\( \\$ 60,000 \\) & \\( 1(\\mathrm{~d}) \\) \\\\ \\hline Transferred in & \\( \\$ 100,000 \\) & \\( \\$ 40,000 \\) \\\\ \\hline Direct materials & & \\( \\$ 130,000 \\) \\\\ \\hline Conversion costs & \35 & \\\\ \\hline Percentage completion: & \75 & \60 \\\\ \\hline Beginning inventory & & \\\\ \\hline Ending inventory & & \\\\ \\hline \\end{tabular}