1. Jansen Company uses the weighted-average method for process costing. Direct materials are added at the beginning of the process and conversion costs are uniformly applied. Other details include:

WIP beginning (40% for conversion)	22,500 units
Units started	130,000 units
Units completed and transferred out	124,000 units
WIP ending (60% for conversion)	28,500 units
Beginning WIP direct materials	$51,900
Beginning WIP conversion costs	$20,174
Costs of materials added	$430,000
Costs of conversion added	$310,000

Required:

A. What are the total equivalent units for direct materials?

B. What are the total equivalent units for conversion costs?

C. What is the cost per equivalent unit for direct materials?

D. What is the cost per equivalent unit for conversion costs?

E. What is the total cost of units completed and transferred out?

F. What is the total cost of units remaining in ending WIP?