1.

A). Pestiferous Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the first departmentMixinghad no beginning inventory. During January, 43,000 fl. oz. of chemicals were started in production. Of these, 34,000 fl. oz. were completed, and 9,000 fl. oz. (44% complete) remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. In addition to the above, the costs per equivalent unit were $1.30 for direct materials and $5.20 for conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The weighted-average method is used.

B). Inez Company has two departments, the Assembly Department and the Welding Department. After the Welding Department, costs are transferred to Finished Goods. At the end of the month, the company has the following data from the production cost report of the Welding Department:

	Equivalent Units	Equivalent Units	Equivalent Units
	Transferred In	Direct Materials Costs	Conversion Costs
Completed and transferred out	6,100	6,100	6,100
Ending work-in-process	700	700	175
	6,800	6,800	6,275
	Transferred In	Direct Materials	Conversion Costs
Total costs to account for:	$22,400	$32,500	$38,200

The company uses the weighted-average method. What is the total cost of the units in ending work-in-process and the total cost of the units completed and transferred out, respectively? (Round intermediate calculations and final answers to the nearest cent.)

C). The Assembly Department of ByteSize, Inc., manufacturer of computers, incurred $250,000 in direct material costs and $90,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 700, respectively. The weighted-average method is used. The cost per equivalent unit of production (EUP) for conversion costs is ________.