Ford Ltd manufactures aluminium chairs that passes through extrusion processes in the Mixing and Packaging departments. Information for the Packaging department for June 2018 are as follows:

Please answer part a and b at the end. The material below is the data for part a and b.

1 Work in process, June 1:

Units (30 percent completed) 16000

Direct materials 61000

Conversion Costs 101,800

Transferred-in Costs 145,000

2 Direct materials in the Packaging department are added when the processes reach 70 percent completion stage. Other manufacturing costs are added uniformly in the Packaging department. During June, 106000 units are transferred-in and 101,000 units were completed and transferred out.

3 The following costs were incurred by the Packaging department during June:

Direct materials 141,000

Conversion Costs 236,200

Transferred -in Costs 337,000

4 At June 30, inventories was 60 percent completed in the Packaging department. Meanwhile 13000 units of completed aluminium chairs are sold at $12 per chair.

5 Ford Ltd use the Weighted Average costing method in the calculation of manufacturing costs.

Required:

A) For each cost category, compute equivalent units in the Packaging department for the month of June 2018.

B) For each cost category, summarize total Packaging department costs for June 2018, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process,