The production department described in Exercise 20-8 had $ 850,000 of direct materials and $ 650,000 of direct labor cost charged to it during April. Also, its beginning inventory included $ 118,840 of direct materials cost and $ 47,890 of direct labor.

1. Compute the direct materials cost and the direct labor cost per equivalent unit for the department.

2. Using the weighted-average method, assign April’s costs to the department’s output—specifically, its units transferred to finished goods and it’s ending goods in process inventory.