1. what is the equivalent units for transferred in cost/ direct materials/ and conversion costs?

2. compute total costs per unit?

3. compute cost of units completed and transferes out in july

Moon Company produces baseball bats and cricket paddles. It has two departments that process all products - Cutting Department and Finishing Department. In Finishing Department, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using Weighted Average method for the Finishing Department. During July, beginning work in process in the Finishing Department was 80% complete as to conversion. Beginning inventories included $30,800 for transferred-in costs, $13,200 for direct materials, and $27,500 for conversion costs. Ending inventory was 30% complete as to CC. Additional information about the Finishing Department follows: Finishing Beginning work-in-process units 26,400 74.800 Units transferred in this period 79.200 Units completed & transferred out 22.000 Ending work-in-process units $37,400 Material costs added $75,460 Conversion costs $141.240 Transferred-in costs