Evergreen Furniture uses a process cost system to account for its chair factory. In the Assembly department, beginning inventory consisted of 5,000 units (100% complete as to material, 55% complete as to labor) with a cost of $67,500 transferred in from the Shaping Department, $259,600 materials and $104,500 conversion. 58,000 units were started into production during the month with transferred in costs of $783,000, material costs of $3,074,000 and $2,124,375 of conversion costs. The ending inventory of 6,000 chairs was 100% complete as to materials and 40% complete as to labor. Overhead is applied on the basis of direct labor costs. Everglades uses weighted-average costing.

a. Compute the equivalent units of production for each input.
	Transferred In
	Direct Materials
	Conversion Costs
b. Compute the cost per unit.
	Transferred In
	Direct Materials
	Conversion Costs
	Total Cost per Unit
c. Compute the cost transferred out to finished goods.
d. Compute the ending work-in-process inventory balance.