1.compute the first departments equivalent units of production for materials,labor, and overhead for the month.

2.determine the departments cost per equivalent unit for materials, labor, and overhead for the month.

using the weighted-average method

Materials $ 64,800 Labor $ 27,900 Overhend $ 34,600 Work in process inventory, beginning Units started in process Units transferred out Work in process Inventory, ending Cost added during the month Unito 64,000 609,000 630,000 43.000 $856,330 034), 235 $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