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Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the

Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): Work in ProcessMixing Department June 1 balance 35,000 Completed and transferred to Finished Goods ? Materials 120,205 Direct labor 80,500 Overhead 98,000 June 30 balance ? The June 1 work in process inventory consisted of 5,100 pounds with $18,570 in materials cost and $16,430 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,600 pounds were started into production. The June 30 work in process inventory consisted of 8,200 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion. 6. For materials, what is the sum of the cost of beginning work in process inventory plus the cost added during the period? 7. For conversion, what is the sum of the cost of beginning work in process inventory plus the cost added during the period? 8. What is the cost per equivalent unit for materials? 9. What is the cost per equivalent unit for conversion? 10. What is the cost of ending work in process inventory for materials?

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