6. Scott Inc., manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for May follows: Work in process, May 1: Units (45% complete) 10,000 Direct materials S23,000 Direct labor $37,000 Overhead $15.000 During May, 65,000 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during May: Direct materials $115,000 Direct labor $140,000 Overhead S55.000 By May 31, 4,000 units that were 80% complete remained in Mixing, Scott uses the weighted average method Required: A. Calculate the equivalent units of production using the weighted average method. B. Calculate the total costs to account for C. Calculate total cost per equivalent unit of production rounded to 2 decimal places D. Calculate the cost of goods transferred to the molding department during May. E. Calculate the cost of May's ending work-in-process for the mixing department. Problems Ch14 Unit Process Costing 6 A. Units compled Units in ending work in process (7,000 x 80%) Total equivalent units B. Cost to account for Material Conversion Cost Total Beginning work in process Incurred during the period Total costs to account for Units completed Units in ending work in process (7,000 80%) Units completed Units in ending work in process (7,000 x 80%) Total equivalent units Costs to account for: Conversion Conversion Cost Material Total Beginning work in process Incurred during the period Total costs to account for Cost per equivalent unit = Cost per equivalent unit = Units compled Units in ending work in process (7,000 x 80%) Total equivalent units Cost to account for Conversion Cost Material Total Beginning work in process Incurred during the period Total costs to account for Conversion Cost Material Beginning work in process Incurred during the period Total costs to account for Cost per equivalent unit =