Maple Leaf Enterprises of Saskatoon, Saskatchewan, manufactures hockey sticks for distribu- tion throughout Canada. The beginning work in process in Department Al on September 1 consisted of 40,000 units (hockey sticks). During the month of Sep- tember, 150,000 units were completed and transferred to Department A2. The September 30 work in process inventory in Department A1 consisted of 60,000 units that were 20 percent complete in that department. The unit cost, as com- puted by the weighted average cost method, was C$6.

Required:

1. Compute the total cost of work transferred to Department A2.

2. Compute the total cost of work in process at September 30.

3. Why might you expect more accurate unit costs if the hockey sticks were produced in an automated factory?