Figure out: Weighted Average Method

• The equivalent units that are in the Work In Process account.
• What their per unit material cost is.
• And what the per unit conversion cost is.

Rogers Inc. uses process costing method under weighted average method. January 1st its work in process were 15000 units with 100% completion of materials and 30% completion for conversion cost. 40,000 units were added to the current period. At the end of the period 15000 unit in ending work in process with 25% completion.

Cost at the beginning work in process:

Material: 17000

Conversion: 14200

Cost incurred during period:

Material: 191360

Conversion:125767