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During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 38,000 were in process in the production department at the beginning of April and 230,000 were started and completed in April. Aprils beginning inventory units were 60% complete with respect to materials and 40% complete with respect to labor. At the end of April, 71,000 additional units were in process in the production department and were 60% complete with respect to materials and 30% complete with respect to labor.

The production department had $800,000 of direct materials and $700,000 of direct labor cost charged to it during April. Also, its beginning inventory included $90,000 of direct materials cost and $30,000 of direct labor.

Equivalent units of production (EUP)- weighted average method Units % Materials EUP- Labor EUP-Materials 22,800 280,000 302,800 % Labor 15,200 280,000 295,200 Units of ending goods in process Units started and completed Equivalent units of production Cost per equivalent unit of production Costs of beginning goods in process Costs incurred this period Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs to account for: 38,000 230,000 268,000 40% 100% 100% Materials Labor Costs Costs EUP EUP Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Cost Assignment and Reconciliation Cost of units transferred out 0.00 0.00 EUP Cost per EUP Total cost Direct materials Direct labor Total costs transferred out Cost per EUP 0.00 0.00 Costs of ending goods in process EUP Total cost Direct materials 0.00 Direct labor 0.00 Total cost of ending goods in process Total costs accounted for