Evans Company processes a scouring powder through its Compounding Department and Packaging Department. In the Compounding Department, direct materials are added at the beginning of the process, and direct labor and manufacturing overhead are incurred evenly throughout the process. Evans uses the weighted average method. Costs charged to the Compounding Department in October 2019 follow:

At October 31, 7,000 units were in process, 40% completed. 

Required 

Calculate the following for the Compounding Department:

a. Equivalent units during October.

b. Costs per equivalent unit.

c. Total cost of units transferred to the Packaging Department.

d. Inventory cost at October 31.

Transcribed Image Text:

Inventory, October 1 (5,000 units, 25% complete) Direct materials.. Conversion costs Current period (82,000 units started): Direct materials. Direct labor.. Manufacturing overhead. $ 2,400 1,850 171,600 67,440 71,470 $310,510