EXHIBIT 5-5 Shaping and Milling Department Production Data for May -We always assume that units transferred out of a department are 100% complete with respect to the processing done in that department. EXHIBIT 5-8 Shaping and Milling Department Cost Data for May Weighted-Average Method (a separate calculation is made for each cost eategory in each processing department) Cost per equivalent unit =( Cost of beginning work in process inventory + Cost added during the period )/ Equivalent units of production EXHIBIT 5-5 Shaping and Milling Department Production Data for May -We always assume that units transferred out of a department are 100% complete with respect to the processing done in that department. EXHIBIT 5-8 Shaping and Milling Department Cost Data for May Weighted-Average Method (a separate calculation is made for each cost eategory in each processing department) Cost per equivalent unit =( Cost of beginning work in process inventory + Cost added during the period )/ Equivalent units of production