All of the material that is used in the first production department is added at the beginning of processing in that department. Data for February for the first production department follows

Momo's consultant, blends together units and costs from the current period with units and costs from the prior period it could be a best way for Bloom. So you have to: 

1. Determine the equivalent units for February for the first process and the costs per equivalent unit for February for the first process. 

2. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for February.

Percent Complete Materials Conversion Units Work in process inventory, February 1. Work in process inventory, February 28 . 500 100% 40% 1,000 85% 60% $800 Materials cost in work in process inventory, February 1. Conversion cost in work in process inventory, February 1. Units started into production.... .. Units transferred to the next production department Materials cost added during February Conversion cost added during February. . . $2,000 .2,500 ... 2,000 .$2,335 $4,500 ........ ..... ..... .... .......