3 Compute the equivalent units of production for materials.

3a What is the cost of beginning work in process inventory plus the cost added during the period for materials?

3b What is the cost per equivalent unit for materials?

Required information The Foundational 15 (LO4-1, LO4-2, LO4-3, LO4-4, LO4-5] [The following information applies to the questions displayed below. Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June) Work in Process-Mixing Department June 1 balance 45,000 Completed and transferred to Finished Goods 140,400 89,500 Materials Direct labor Overhead June 30 balance The June 1 work in process inventory consisted of 6,000 units with $24,250 in materials cost and $20,750 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 38,500 units were started into production. The June 30 work in process inventory consisted of 10,000 units that were 100% complete with respect to materials and 50% complete with respect to conversion