During April, the production department of a process manufacturing system completed a number of units...

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Accounting

During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 81,000 were in process in the production department at the beginning of April and 324,000 were started and completed in April. Aprils beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 103,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion.

The production department had $1,113,508 of direct materials and $871,950 of conversion cost charged to it during April. Also, its beginning inventory of $272,066 consists of $202,472 of direct materials cost and $69,594 of conversion costs.

1&2.

Using the weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the departments output. (Round "Cost per EUP" to 2 decimal places.)

EUP (weighted average method) Units Materials EUP-Materials %Conversion EUP-Conversion ___________________________ ____ _______ ____________ ___________ ______________ ___________________________ ____ _______ ____________ ___________ ______________ Cost per EUP Materials Conversion ____________ ________ __________ ____________ ________ __________ Total Costs to account for: $ ______________________ _____ ______________________ _____ ______________________ _____ ______________________ _____ Cost Assignment and Reconcilation Cost of Units Transferred out EUP Cost per EUP Total Costs Direct Materials Conversion Total Costs transferred out Cost of Ending WIP EUP Cost per EUP Total Costs Direct Materials Conversion Total Cost of Ending WIP Total Costs Accounted for

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