1. Compute the equivalent units of production using the weighted-average method.
2. Compute the cost per equivalent unit using the weighted-average method.
3. Assign costs to units using the weighted-average method.
4. Prepare a cost reconciliation report

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c- x Process Costing using the Weighted-Average Method -Excel ? FILE Sign In HOME INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW Calibri 11A A Paste A Alignment Number Cells Editing IU Formatting Table Stvles Clipboard Fon Styles F2 A C E Hayword, Inc. uses weighted-average costing and has two departments-mixing and packaging o work in the mixing department The following information relater month of July: 4 Work in process, July 1: 5 Units in process 300 6 Percent completed with respect to materials 60% Percent completed with respect to conversion 8 40% Co aning inventory: $10,500 $6.750 Materials cost 10 Conversion cost 11 Units started into production during the perlod Costs added to production during the period: 6,200 $332.150 14 Comvars $407.645 ost 15 Work in process, July 31: 16 Units in process 450 17 Percent completed with respect to materials Percent completed with respect to conversion 40% 30% 19 Use the data to answer the following 20 21 22 1. Compute equivalent units. 23 Mixing Department Equivalent Units of Production 25 Materials Conversion department e n rk in nrocess 27 End 28 Materials 29 Conversion 30 Equivalent units of production 22. Compute cost per equivalent unit. 33 Mixing Department 4 Cost per Equivalent Unit 5 Materials Conversion 36 Cost of beginning work in process added during the period 38 39 Equivalent units of production 40 Cost per equivalent unit 41 42 3. Assign costs. Costs of Ending Work in Process Inventory and the Units Transferred Out 44 45 Materials Total Conversion 46 Ending work in process inventory: Equivalent units of production 47 Carquialent unit 49 fending wor process inventory 50 51 Units completed and transferred out 52 Units transferred the next department Cost per equivalent unit Cost of units transferred out 55 56 4. Prepare reconciliation. 57 Mixing Department 58 Cost Reconciliation 59 Costs to be accounted for: Cost of beginning work in process inventory added to prod 60 uring the period 62 63 Costs accounted for as follows: Cost of ending work in process inventory 64 65 Cost of units transferred out 66 Total cost accounted for 8.55