1) find equivalent units of production for materials and conversion

2) find the cost equivalent unit for materials and conversion

3) determine the total cost of ending work in process inventory and total cost of units completed and transferred out.

Firenze, Inc., manufactures a product that goes through two departments prior to completion-the Mixing Department followed by the Packaging Department. The following information is available about work in the first department, the Mixing Department, during June Percent Completed Units Materials Conversion 70% Work in process, beginning Started into production Completed and transferred out Work in process, ending 66,000 333,000 323,000 76,000 40% 75% 25% Work in process, beginning Cost added during June Materials Conversion S 24,000 S 8,300 S257,200 S 176,380 Firenze, Inc., manufactures a product that goes through two departments prior to completion-the Mixing Department followed by the Packaging Department. The following information is available about work in the first department, the Mixing Department, during June Percent Completed Units Materials Conversion 70% Work in process, beginning Started into production Completed and transferred out Work in process, ending 66,000 333,000 323,000 76,000 40% 75% 25% Work in process, beginning Cost added during June Materials Conversion S 24,000 S 8,300 S257,200 S 176,380