During the month of January, Buildem Inc. produces a single product, Krumble, en mass in a continuous production process. The company spent $325,000 in direct materials in the month and recorded conversion costs of $875,000 to produce 6,250 units. Assume all units are fully completed and transferred in finished good inventory during the month. Using the weighted-average process-costing method, determine the following:

1. What is the total cost of assembly?

2. What is the direct material cost per unit?

3. What is the conversion cost per unit?

4. What is the total assembly department cost per unit?

5. How many units are recorded in ending WIP?

6. What amount would be recorded as ending WIP inventory?

During the month of February, Buildem Inc. produces a single product, Krumble, en mass in a continuous production process. The company spent $325,000 in direct materials in the month and recorded conversion costs of $875,000 to produce 6,250 units, completing the production to 60%. Using the weighted-average process-costing method, determine the following:

1. How many equivalent units were completed and transferred in February?

2. How many equivalent units remain in ending work in process inventory?

3. What is the total assembly department costs added during February?

4. What is the value of the units completed and transferred?

5. What is the value of ending work in process?