1.2. 3. 4. Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 15,500 units, 100% complete with respect to materials cost and 20% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $24,200. A total of 48,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.10 for materials and $3.90 for conversion costs. The total cost of the units completed and transferred out of the department was:

Hutchcroft Corporation uses the weighted average method in its process costing. The following data concern the company's Assembly Department for the month of June. Cost per equivalent unit Equivalent units in ending work in process Materials Conversion $29.80 $32.60 1,180 500 During the month, 7,300 units were completed and transferred from the Assembly Department to the next department. Required: Determine the cost of ending work in process inventory and the cost of units transferred out of the department during June using the weighted-average method. (Round your answers to 2 decimal places.) Materials Conversion Cost of ending work in process inventory Cost of units completed and transferred out Holling Inc. uses the weighted-average method in its process costing. The following data concern the company's Mixing Department for the month of December. Materials Conversion $ 7,830 $ 8,828 Work in process, December 1 Cost added to production in the Mixing Department during December Equivalent units of production for December $226,200 $283,932 9,600 9,100 Required: Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September Percent Complete Units Materials Conversion Work in process, September 1 2,000 55% 10% Units started into production during September 9,400 Units completed during September and transferred to the next department 8,500 Work in process, September 30 2,900 75 % 25% Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method. Materials Conversion Equivalent units of production