Firenze, Inc., manufactures a product that goes through two departments prior to completionthe Mixing

Department followed by the Packaging Department. The following information is available about work in the first

department, the Mixing Department, during June. (30 points)

Percent Completed

Units Materials Conversion

Work in process, beginning 80,000 70% 40%

Started into production 392,500

Completed and transferred out 382,500

Work in process, ending 90,000 75% 25%

Work in process, beginning $31,500 $11,300

Cost added during June $337,500 $239,800

Required:

Assume that the company uses the weighted-average method.

1. Determine the equivalent units for June for the Mixing Department.

2. Compute the costs per equivalent unit for June for the Mixing Department.