Refroidir Co. produces refrigerators and has two manufacturing divisions: fabrication and assembly. In September, the fabrication division reported the following:

Required:
1. Using the weighted average method, prepare an equivalent units schedule for the fabrication division.
2. Calculate the unit cost for the materials and conversion cost categories for the fabrication division.
3. Calculate the cost of units transferred out and the cost of EWIP for the fabrication division.

Transcribed Image Text:

Fabrication Division Production: Units in process, September 1, 60 percent complete Units completed Units in process, September 30, 40 percent complete 400 1,600 200 Costs: Work in process, September 1: Materials $ 94,000 Conversion costs 32,000 $126,000 Total Current costs: Materials $302,000 Conversion costs 94,000 $396,000 Total