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Problem - Harmon Company uses the weighted average method in its process costing system. The Curing Department of Harmon Company reported the following information for the month of November.
Units
Percent complete with respect to materials
Percentage complete with respect to conversion
Work in process, November 1
10,000
100%
80%
Units started
28,000
Completed and transferred out
30,000
Work in process, November 30
8,000
30%
Costs for November
Materials
Conversion
$34,500
$48,600
Added during the month
$146,000
$194,400
All materials are added at the beginning of the process.
Required - Compute the following items using the weighted average method.
i. The equivalent units of production for materials.
ii. The cost per equivalent unit for conversion.
iii. The total cost assigned to units transferred out of the curing department during November.
iv. The cost assigned to work in process inventory as of November 30.
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