Weighted Average Method, Physical Flow, Equivalent Units, Unit Costs, Cost Assignment, ABC a. In Cutting, all direct materials are added at the beginning of the process. c. Costs added to production during the month were direct materials, $2,710,000; direct labor, $3,474,700. Overhead was assigned using the following information: d. At the end of the month, 121,600 units were transferred out to Welding, leaving 13,400 units in ending work in process, or 25 percent complete. Required: 1. Prepare a physical flow schedule. 2. Calculate equivalent units of production for direct materials and conversion costs. 3. Compute unit cost under weighted average. 4. Calculate the cost of goods transferred to Welding at the end of the month. Calculat Feedback Check My Work 5. Prepare the journal entry that transfers the goods from Cutting to Welding