Reference no: EM132693160

Pastilla Company manufactures a product that passes through two processes: blending and encapsulating. All manufacturing costs are added uniformly in the blending department.

Information for the blending department for April is as follows:

Work in process, April 1 Units (60% complete) 10,000
Direct materials $80,000
Direct labor $96,000
Overhead $16,000

During April, 160,000 units were completed and transferred to encapsulating. The following costs were incurred by the blending department during April:

Direct materials $720,000
Direct labor $800,000
Overhead $236,800

On April 30, 24,000 units that were 10% complete remained in the blending department.

Required:

Question 1: Complete the following: (Note: Use the weighted average method.)

A. The equivalent units of production for April total .
B. April's total costs to account for are $.
C. The total cost per equivalent unit of production is $.
D. The cost of goods transferred to the encapsulating department is $.
E. The cost of April's ending work in process for the blending department is $