Cooking Workshop:

Stock of products in the process of being started (30% progress 4500 for transformation costs) units

Production start of the period 15,000 units

Stock of products in process of completion (60% progress for processing costs) 2,400 units

Packaging workshop:

Stock of products in the process of being started (Progress 90% 1000 for the material and 80% for the transformation costs) 1000 units

Units started during the period?

Stock of products in process of completion (80% progress for the material and 70% for transformation costs) 500 units

Costs of the packaging workshop:

Stock of products being started:

Raw material $ 1,890

Transformation cost $ 1,360

Costs upstream of the Cooking workshop $ 3,950

Costs added During the period: Raw material $ 34,110

Costs added During the period: Raw material $ 34,110

Transformation cost $ 25,640

Costs upstream of the Cooking workshop $ 68,450

**The company uses the weighted average cost method.

1.a The equivalent production units for the cooking workshop are:?

1.b The equivalent production units for the packaging workshop are:

a. 18,100 for upstream costs, 18,100 for raw materials and 18,000 for processing costs.

b.18,100 for upstream costs, 18,000 for raw materials and 17,950 for processing costs.

c. 17,600 for upstream costs, 17,600 for raw materials and 19,500 for processing costs.

d. 17,600 for upstream costs, 18,000 for raw materials and 18,000 for processing costs.

1.c costs per equivalent unit are: a.4 $ for upstream costs, $ 1.42 for raw materials and $ 1.89 for processing costs.

b. $ 3.78 for upstream costs, $ 1.89 for raw materials and $ 1.42 for processing costs. c. $ 4 for upstream costs, $ 2 for raw materials and $ 1.50 for processing costs

d. $ 3.78 for upstream costs, $ 1.42 for raw materials and $ 1.50 for processing costs

1.d The total cost of stocks of products in process at the end is:

a. 3 326 $ b. 3 000 $ c. 2 800 $ d. 2 526 $

1.e The total cost of completed units is:

a. 132 070 $ b. 132 600 $ c. 132 874 $ d. 96 870 $