Compute equivalent units of production for materials, cost per

\^^y equivalent unit, cost of units transferred out, and costs of ending work in process. (Objs. 2, 3, 4). The beginning inventory in the Mixing Department, the first department, consisted of 1,000 units, with materials costs of $2,000. During the period, 15,000 units were started into production in the department. Materials costing $47,290 were added during the period. During the period, 13,500 units were transferred out to the next department, and 2,500 units were ending work in process. It was estimated that 80 percent of the materials had been added in the preceding month to the beginning work in process.

The ending work in process was 60 percent complete as to materials.

a. Determine the equivalent units of production for materials.

b. Compute the cost per equivalent unit for materials.

c. Compute the materials cost in the units transferred out during the month.

d. Compute the materials cost in the ending work in process inventory for the Mixing Department.

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