B The Assembly Department started the month with 25,900 units in its beginning work in process inventory. An additional 310,900 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 30,900 units in the ending work in process inventory of the Assembly Department How many units were transferred to the next processing department during the month? 14-56 Multiple Choice 315.900 336,800 305.900 367.700 Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are available for one department for October Work in process, October 1 Work in process, October 31 Units 51,000 38,000 Percent Completed Materials Conversion 90% 70% 46% 60% 14 The department started 393,000 units into production during the month and transferred 406,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production 20 Superior Micro Products uses the weighted average method in its process costing system. Data for the Assembly Department for May appear below: Work in process, May 1 Cost added during May Equivalent units of production Materials Labor Overhead $ 16,300 $25,389 $121,572 $ 99,130 $ 16,926 $ 81,648 1,400 1,300 01 14:32 1,200 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Labor Overhead Total Cost per equivalent unit