Direct materials are added at the beginning of production. Conversion costs are incurred evenly throughout production . Spoiled units are detected at inspection, which occurs at the end of the production process. Normal spoilage is 5% of the good united completed and transferred out. Any spoilage over this amount is abnormal spoilage

	Physical Units	Degree of Completion	Material	Conversion
Beginning Work-In-Process	20,000	75%	$100,000	$60,000
Started During the Period	80,000
Ending Work-In-Process	16,000	65%
Good Units Completed and Transferred	76,800
Total Costs Added During the Period			$200,000	$280,000

a) What is the combined cost per equivalent unit of direct material and conversion cost using the weighted-average method of process costing?

b) What are the amounts of direct materials and conversion costs, respectively, assigned to ending work-in-process using the weighted average process costing method

c) Using the weighted-average process costing method, what is the total manufacturing cost per unit of good units produced? That is, what is the amount per unit that will be expensed as Cost of Goods Sold when the finished units are actually sold?

Hi, this is the last multiple question problem I have on my review homework assignment. I am stuck please help. Thank you