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Question - 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
Conversion percentage complete
Work in process, November 1
10,000
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 for the company's monthly production report using the weighted-average method:
a) The equivalent units (EUs) of production for materials.
b) The cost per equivalent unit for conversion.
c) The total cost assigned to units transferred out of the Curing Department during November.
d) The cost assigned to work-in-process inventory as of November 30.
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