Sensaround, Inc., manufactures products that pass through two or more processes. Sensaround uses the weighted average method to compute unit costs. During April, equivalent units were computed as follows: LO3 

The unit cost was computed as follows:
Materials $1.30 Conversion cost 0.50 Total $1.80 Required:
1. Determine the cost of ending work in process and the cost of the goods transferred out.
2. If possible, prepare a physical flow schedule.

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Materials Conversion Cost Units completed 6,000 6,000 Units in ending work in process x Fraction complete: 4,000 x 0% 4,000 60% Equivalent units of output 2,400 6,000 8,400