Able Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. work in process, beginning

units in process.................. 300

percent complete with respect to materials...... 60% percent complete with respect to conversion....30%

Costs in the beginning Inventory

Material Cost.... $342

Conversion Cost... $2394

Units started into production during the month.... 21,000

Units completed and transferred out... 20,700

Costs added to production during this month

Material Costs... $44,136

Conversion Costs... $546,750

Work in Process ending

Units in process...... 600

percent complete with respect to materials...... 80% percent complete with respect to conversion....30%

Required: a. Determine the equivalent units of production. b. Determine the costs per equivalent unit. c. Determine the cost of ending work in process inventory. d. Determine the cost of the units transferred to the next department. Weighted-average method: