Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information:

	Units	% complete DM	% complete conversion
work in process, April 1	18,000	38%	71%
units started during April	80,000
work in process, April 30	44,000	28%	74%

The cost of beginning work in process and the costs added during April were as follows:

	DM	Conversion	Total Cost
work in process, April 1	$64,996	$152,785	$217,781
costs added during April	190,336	232,407	442,743
total costs	255,332	385,192	640,524

A. Calculate the direct material unit cost using the weighted average process costing method.

B. Calculate the equivalent units with respect to conversion costs using the weighted average process costing method.

C. Calculate the cost of goods completed and transferred out during April using the weighted average process costing method.

D. Calculate the total cost of the handling department's work in process inventory at April 30 using the weighted average process costing method.

E. Calculate the total cost of the 18,000 units in beginning work in process using the FIFO process costing method.

F. Calculate the cost of goods that were started and completed in the month of April using the FIFO process costing method.

G. Calculate the cost of goods completed and transferred out during April using the FIFO process costing method.

H. Calculate the total cost of the handling department's work in process inventory at April 30 using the FIFO process costing method.