1. what is the equivalent units for direct materials and conversion costs for May?

2. what is direct materials costs and conversion cost per equivalent unit during May respectively?

3. what amount of direct materials cost and conversion cost are assigned to the ending work-in- process inventory for May?

4. what is the cost of units completed and transfered out to testing departments?

Alex Inc. manufactures clocks on a highly automated assembly line. It's costing system uses two cost categories, direct materials, and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Alex Inc. uses weighted average costing. Data for the Assembly Department for May are: Work in process, beginning inventory Direct materials (100% complete) Conversion costs (50% complete) 300 units 950 units 1,100 units Units started during May Units completed and transferred to next department Work in process, ending inventory: Direct materials (100% complete) Conversion costs (80% complete) 150 units Costs for May Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during May Conversion costs added during May $90,000 $134,360 $600,000 $400.000