2. 
   

Department	Beginning WIP	Units Started	Units Completed	Ending WIP
Mixing	500 units	1,000 units	800 units	? units
Refining	200 units	900 units	? units	300 units

Requirements:

• Determine the number of units ending in the Mixing department.
• Calculate the units completed in the Refining department.
• Determine the total equivalent units of production for both departments.
• Calculate the cost per equivalent unit for Mixing and Refining.
• Assign costs to units completed and ending WIP using the weighted-average method.
• Explain the differences between the weighted-average and FIFO methods in process costing.