Weighted Average Method, Single Department Analysis, Uniform Costs

a$.$ Work in process, June $1,$ had $90,000$ units $(40$ percent completed$)$ and the following costs:

Direct materials $$96,400$

Direct labor $,109,000$

Overhead $,36,000$

b$.$ During the month of June, $190,000$ units were completed and transferred to the Assembly Department, and the following costs were added to production:

Direct

materials $$218,000$

Direct labor $,144,000$

Overhead $165,000$

c$.$ On June $30,$ there were $45,000$ partially completed units in process. These units were $80$ percent complete.

Required:

Round the cost per equivalent unit to the nearest cent.

Hatch Company

Fabrication Department

Production Report for June

Unit Information

Units to account for:

Units to account for

Units accounted

for:

$$

Total units

accounted for

Cost Information

Costs to account for: Manufacturing

Costs to account for: Cnat

Total costs to account for

Cost per equivalent unit

Costs accounted for:

Units completed

Units, ending work in

process

Total costs accounted for