Cap It All produces its own sport caps for the mass market at a very affordable price. The production processes are as follows:

Fabric materials are cut together in layers then are sewn together. All processes are semi-automatic, requiring both labour and different types of machines. A visor which is made of two pieces of fabrics with a thin plastic stiffener stitched in the centre is also added to the cap to help protect the eyes from bright light and foreign objects.

Cotton fabrics, a visor, and panels with logo or words for the cap are made ready by the cutting, visor-making and embroidery departments, respectively, for the sewing processes. Therefore, these materials are considered ready and added at the beginning stage of the sewing processes.

Towards the end of the sewing processes (95% completed), a sweatband is sewn onto the inside of the cap to complete the product.

The following information relates to the processes and costs involved in June 2017 for Cap It All in-house sport caps.

Beginning work-in-process (BWIP) on 1 June 2017: 1,000 caps were 70% completed with respect to the sewing processes.

In the month of June, on top of completing the BWIP, Cap It All started to produce 31,000 caps. On 30 June 2017, 2,000 caps were 60% completed with respect to the sewing processes.

Labour and conversion costs are proportional evenly during the whole process. The cost details are shown in the following:

Fabrics and VisorSweatbandConversion Total

Cost bought forward from the previous period by BWIP$4000$-$21006100

Cost incurred during the period$124000$15000$91500230500

REQUIRED - USING THE WEIGHTED AVERAGE METHOD

Compute the equivalent unit of Fabric and visor, Sweatband and Conversion

Compute the value of the completed goods and work-in-process on 30 June 2017