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A company manufactures a product that passes through two processes. A quantity schedule for a recent month for the first process is as follows:
Work in process, beginning (60% materials, 75% conversion costs added last month) 20,000Units stated into production 180,000Units transferred to the next process 190,000Work in Process, ending (100% material, 60% conversion costs added this month) 10,000
Costs in the beginning work in process of the first processing department were materials $4,000 and conversion cost $14,200.Costs added during the month were materials $56,000 and conversion costs $360,360.
Required:
Question 1: Using the weighted average cost method determine the equivalent units for the month for material and conversion. Compute the costs per equivalent unit for the month for the first process.
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