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	25,000		Completed and transferred to Finished Goods	?
Materials	157,080
Direct labor	99,500
Overhead	117,000
June 30 balance	?

The June 1 work in process inventory consisted of 4,000 pounds with $13,020 in materials cost and $11,980 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, 36,500 pounds were started into production. The June 30 work in process inventory consisted of 9,600 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

4 Compute the equivalent units of production for materials.

5 Compute the equivalent units of production for 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? (Round your answer to 2 decimal places.) 9 What is the cost per equivalent unit for conversion? 10 What is the cost of ending work in process inventory for materials?