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Heather Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow

Heather Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for direct materials(DM) and conversion costs(CC)

Units % of completion: DM % of completion: CC
Begining WIP inventory 900 60% 50%
Started into production during September 11760
Ending WIP inventory 2100 90% 70%

DM CC
Begining WIP inventory $ 7,425 $13,409
Cost added during September $48,600 $82,831

Q1 Compute the equivalent units of production for the processing department

Direct Material : xxx units

Conversion : xxx units

Q2 Determine the cost of the units transferred out to the next department.

$ xxx

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