DELTA ELECTRONICS Inc. produces mobile phones in a factory in Mumbai, India. Output is measured in a number of units. Materials are added at the beginning of the process in all departments. Mercury uses the weighted-average method. During January 2022, the company had the following production data in the processing department:

Work-in-Process Inventory, January 1, 9,000 Units (40 percent complete)

Direct materials: $47,000

Conversion Cost: $63,000

In January, 130,000 units were completed and transferred to the packaging department.

The following costs were incurred by the processing department during January:

Direct materials: $280,700

Conversion Cost: 415,160

On January 31, 15,000 units that were 60 percent complete remained in the processing department.

Required:

A. Determine equivalent units of production for January for the processing department for Materials and Conversion costs. [3 marks]

B. Determine Januarys total costs to account for in the processing department. [5 marks]

C. Determine total cost per equivalent unit of production in the processing department for Materials and Conversion Cost. [3 marks]

D. Determine the cost of goods transferred to the packaging department. [2 marks]

E. Determine the cost of Januarys ending Work-in-Process Inventory for the processing department. [3 marks]