Exercise $4-8($Static$)$ Equivalent Units; Cost per Equivalent Unit; Assigning Costs to Units$-$Weighted$-$

Average Method $[$LO$4-2,$ LO$4-3,$ LO$4-4]$

Helix Corporation uses the weighted$-$average method of process costing. It produces prefabricated flooring in a series of steps carried

out in production departments. All of the material used in the first production department is added at the beginning of processing in

that department. Data for May for the first production department follow:

Required:

For May:

Calculate the first production department's equivalent units of production for materials and conversion.

Compute the first production department's cost per equivalent unit for materials and conversion.

Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total.

Compute the first production department's cost of the units transferred to the next production department for materials, conversion,

and in total.