CloverSweet Inc. manufactures a product that goes through two departments prior to completion. The information shown in the table below is available about work in the first department, the Mixing Department, during June:

Percent Complete

Units Materials Conversion

Work in process, beginning 50,800 75% 30%

Started into production 438,000

Completed and transferred out 388,000

Work in process, ending 100,800 60% 40%

Materials Conversion

Work in process, beginning $46,300 $25,800

Cost added during June $426,300$145,800

Required:

Assume that the company uses the weighted-average method.

1.Determine the equivalent units for June for the first process.

Materials Conversion

Equivalent units of production jQuery22404519609100336477_1613885825568? ???

2.Compute the costs per equivalent unit for June for the first process.(Round your answers to 3 decimal places.)

Materials Conversion

Cost per equivalent unit ??? ???

3.Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in June.(Round intermediate calculations to 3 decimal places.)

Materials Conversion Total

Cost of ending work in process inventory ??? ??? ???

Cost of units completed and transferred out ??? ??? ???

4.Make a report that reconciles the total costs assigned to the ending work in process inventory and the units transferred out with the costs in beginning inventory and costs added during the period.(Round intermediate calculations to 3 decimal places.)

Cost Reconciliation

Costs to be accounted for:

Cost of beginning work in process inventory

Costs added to production during the period

Total cost to be accounted for

Costs accounted for as follows:

Transferred to next department:

Work in process June 30

Materials

Conversion

Total cost accounted for