Greenworks, Inc. mass-produces goods in three processes. In the first process, direct materials are added 20% of the way through the process, conversion costs are incurred evenly throughout the process, and the normal spoilage rate is 5%. This period, 100,000 units were started in the first process. The 25,000 units in beginning work-in-process inventory (40% complete) were worth $100,000 ($50,000 in conversion costs and $50,000 in direct materials costs). During the period, the first process cost $130,000 for direct materials and $150,000 for conversion. At the end of the period, 90,000 units had been transferred on to the second process, and 28,000 units from process 1 were only 15% complete.

Instructions:

Enter all dollar values without dollar signs

Round your answers to the nearest dollar except costs per equivalent unit.

Find the following using the weighted average method:		Find the following using the FIFO method:
Cost per equivalent unit for direct materials		Cost per equivalent unit for direct materials
Cost per equivalent unit for conversion costs		Cost per equivalent unit for conversion
The value of good units completed and transferred out		The value of good units completed and transferred out
The value of abnormal spoilage		The value of abnormal spoilage
The value of ending work in process inventory		The value of ending work in process inventory