** Using weighted-average method

Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 42% for conversion) Direct materials Conversion cost AA 27,000 units 49,000 55,000 Number of units started 81,000 units April costs Direct materials Conversion cost $ $ 117,000 174,000 Work in process, April 30 (100% complete for materials, 24% for conversion) 32,000 units 2. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Units 000 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit 4. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0