Bowden Boards experienced an abnormal loss in drilling and packaging departments. The plastic wrapping machine malfunctioned after strong power surge. Direct materials are added at the start of the process but Conversion costs are added evenly throughout the process. The February 2022 production report and units computations are given below

Units

February 1 2022 Beginning work in Progress 8,500

Started in production in the current month 35,000

Transferred from the process to finished stock 33,000

February 28.2022 Ending work in progress 10,500

Stage of completion of work in progress

Beginning Ending

Material 100% 100%

Conversion 20% 60%

The costs attached beginning work in progress was Sh. 108,610 of which Material was sh.63, 100 and Conversion sh.45, 510.

Input costs for the period was Material sh.284,900 and Conversion Sh. 485,040

Bow board uses weighted average method to assign process costs to units of output and work in progress

Required

a) Calculate per equivalent unit for direct material and conversion (5 Marks)

b) Summarize total costs to account for and assign total costs to units transferred (5 marks)

c) Value the Ending work in progress (5 marks)