Escoffier Corporation uses the weighted averagemethod in its process costing system. This month, the beginning Work-in-Process inventory in the first department consisted of 500 units. The costs and percentage completion of these units in beginning Work-in-process inventory were:

cost Percent Complete

Materials Costs ........... $11,400 80%

Conversion Costs.........$2,200. 10%

A total of 5,000 units were started and 4,400 units were transferred to the second processing department during the month. The following Costs were incurred in the first processing department during the month:

Material Costs..............$112,200

Conversion costs .........$178,400

The ending Work-in-process inventory in the first department was 85% complete with respect to materials and 25% complete with respect to conversion costs. Answer the following questions in the space provided on the next page. Show your work.

(a)How many units of products were completed and transferred out this month? (5 points)

(b)How many units are still in the ending Work-in-process inventory at the end of this month? (5 points)

(c)How many equivalent units were produced in terms of Materials Costs this month?(5points)How many equivalent units were produced in terms of Conversion Costs this month? (5points)

(d)What is cost per equivalent unit for -Material Cost (5 points)-Conversion Cost (5 points)

(e)What is the total cost transferred from the first processing department to the next processing department during the month? (5 points)

(f)What is the balance in Work-in-process inventory in the first department at the end of this month? (10 points)