Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Materials Conversion Equivalent units in ending work in process inventory 2,030 820 Cost per equivalent unit $ 15.86 $ 4.83 A total of 21,400 units were completed and transferred to the next processing department during the period.

Required: 1. Compute the cost of ending work in process inventory for materials, conversion, and in total.

2. Compute the cost of the units completed and transferred out for materials, conversion, and in total. (For all requirements, round your final answers to the nearest whole dollar amount.)

question2:

Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October:

	Units	Percent Completed
		Materials	Conversion
Work in process, October 1	53,000	95%	65%
Work in process, October 31	38,000	68%	48%

The department started 396,000 units into production during the month and transferred 411,000 completed units to the next department.

Required:

Compute the equivalent units of production for October.

question 3:

Assume the following information for the Milling Department:

Milling Department	Units
Beginning work in process inventory	300
Units started into production during the period	6,000
Units completed during the period and transferred to the next department	5,800
Ending work in process inventory	?

Using the weighted-average method, how many units were in ending work in process inventory?

question 4:

Superior Micro Products uses the weighted-average method in its process costing system. Data for the Assembly Department for May appear below:

	Materials		Labor		Overhead
Work in process, May 1	$	17,500	$	27,426	$	131,859
Cost added during May	$	106,325	$	18,284	$	87,906
Equivalent units of production		1,500		1,400		1,300

Required:

Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.)