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48,000 Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below Direct Materials

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48,000 Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below Direct Materials Conversion Costs Units completed 48,000 Add: Units in ending work in process Percentage complete: 12,000 x 100% direct materials 12,000 x 40% conversion materials Egivalent units of output 12,000 4,800 60,000 52,800 Costs: $62,000 Work in process, December 1: Direct materials Conversion costs Total work in process Current costs: 13,000 $75,000 Direct materials $520,000 Conversion costs 185,000 Total current costs $705,000 1. Calculate the unit cost for December, using the weighted average method. Round interim calculations to the nearest cent and, If required, round your answer to the nearest cent. per equivalent unit 2. Calculate the cost of goods transferred out, calculate the cost of EWIP, and reconcile the costs assigned with the costs to account for. Round interim calculations to the nearest cent and, if required, round your answer to the nearest doliar. Cost of goods transferred out: Units completed Cost of EWIP Total costs assigned (accounted for) Reconciliation Cost to account for BWIP Current (December) Tota 3. What if you were asked to show that the weighted average unit cost for materials is the blend of the November unit materials cost and the December unit materials cost? The November unit materials cost is $5.17 ($62,000/12,000), and the December unit materials cost is $10.83 (5520,000/48,000). The equivalent units in WIP are 12,000, and the FIFO equivalent units are 18,000. Calculate the weighted average unit materials cost using weights defined as the proportion of total units completed from each source (WIP output and current output). Hound interim calculations to the nearest cent and required round your answer to the nearest cent per unit

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