1.

Pureform, Inc., uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow:

UnitsMaterialsLaborOverheadWork in process inventory, beginning 64,000

materials $64,800

labor $27,900

overhead$34,600

Units started in process 609,000

Units transferred out 630,000

Work in process inventory, ending 43,000

Cost added during the month

materials $856,330

labor $343,735

overhead $426,740

The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 25% complete with respect to labor and overhead.

Required:

1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month.

2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month.(Round your answers to 2 decimal places.)

2.

Sunspot Beverages, Ltd., of Fiji uses the weighted-average method in its process costing system. It makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June.

Percent CompletedUnitsMaterialsConversionWork in process,

beginning 46,000:

materials 70%

conversion 40%

Started into production 248,000

Completed and transferred out 238,000

Work in process, ending 56,000:

materials 75%

conversion 25%

MaterialsConversionWork in process, beginning

materials $15,100

conversion $4,400

Cost added during June

materials $161,300

conversion $93,880

Required:

1. Calculate the Blending Department's equivalent units of production for materials and conversion in June.

2. Calculate the Blending Department's cost per equivalent unit for materials and conversion in June.

3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June.

4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June.

5. Create a cost reconciliation report for the Blending Department for June