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1. Compute the equivalent units of production using the weighted-average method. 2. Compute the cost per equivalent unit using the weighted-average method 3. Assign costs

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1. Compute the equivalent units of production using the weighted-average method. 2. Compute the cost per equivalent unit using the weighted-average method 3. Assign costs to units using the weighted-average method. 4. Prepare a cost reconciliation report. Hayword, Inc. uses weighted-average costing and has two departments - mixing and packaging. The following information relates to work in the mixing department for the month of July: \( 2 3 \longdiv { \text { Mixing Department } } \) Equivalent Units of Production Materials Conversion Units transferred to the next department Ending work in process: 28 Materials 29 Conversion 30 Equivalent units of production 31322.Computecostperequivalentunit. 36 Cost of beginning work in process 37 Cost added during the period 38 Total cost 39 Equivalent units of production 40 Cost per equivalent unit 4142433.Assigncosts. \begin{tabular}{l|l} Materials & Conversion \end{tabular} 44 Costs of Ending Work in Process Inventory and the Units Transferred Out 46 Ending work in process inventory: Materials Conversion Total Costs of Ending Work in Process Inventory and the Units Transferred Out Materials Conversion Total Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: 52 Units transferred to the next department 53 Cost per equivalent unit 54 Cost of units transferred out 55 4. Prepare reconciliation. Mixing Department Cost Reconciliation Costs to be accounted for: 60 Cost of beginning work in process inventory 61 Costs added to production during the period 62 Total cost to be accounted for 63 Costs accounted for as follows: 64 Cost of ending work in process inventory 65 Cost of units transferred out 66 Total cost accounted for

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