Applying Costs to UnitsWeighted-Average Method

Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

A total of 20,100 units were completed and transferred to the next processing department during the period.

Materials Conversion

Equivalent units of production in ending work in process $2000 $800

Cost per equivalent unit $13.86 $4.43

1. Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory.