Howorth Dental Products is a London-based producer of a patented anti-microbial dental floss. All raw material is introduced at the beginning of the production process, but considerable processing time is needed to create the anti-microbial qualities of the specially designed floss. Howorth measures output in meters of floss and applies the weighted-average process costing method. The following information is available for a recent period:

Beginning work in process inventory:

141,000 meters at a cost of 46,100 for direct materials, 25,000 for direct labor, and 25,000 for factory overhead. The conversion process was 60% complete.

Units started into production: 261,000 meters

Units completed and transferred to finished goods: 383,000 meters

Ending work in process inventory: 19,000 meters, 35% complete

Additional costs incurred during the period:

Direct materials, 85,800

Direct labor, 98,300

Factory overhead, 98,700

Prepare a cost of production report for Howorth.

A.

Equivalent units of direct material	402,000
Equivalent units of direct labor	389,650
Equivalent units of overhead	389,650
Costs per equivalent unit	$0.962
Transferred to Finished Goods	$368,446
Total Ending Work in Process	$10,449
Total Cost Allocation	$378,895

B.

Equivalent units of direct material	413,000
Equivalent units of direct labor	396,350
Equivalent units of overhead	392,350
Costs per equivalent unit	$0.9759
Transferred to Finished Goods	$46,057
Total Ending Work in Process	$10,343
Total Cost Allocation	$478,400

C.

Equivalent units of direct material	401,000
Equivalent units of direct labor	378,350
Equivalent units of overhead	382,350
Costs per equivalent unit	$0.9439
Transferred to Finished Goods	$367,657
Total Ending Work in Process	$10,123
Total Cost Allocation	$558,160

D.

Equivalent units of direct material	425,000
Equivalent units of direct labor	395,350
Equivalent units of overhead	398,350
Costs per equivalent unit	$0.9539
Transferred to Finished Goods	$367,647
Total Ending Work in Process	$220,323
Total Cost Allocation	$587,170

E.

Equivalent units of direct material	400,000
Equivalent units of direct labor	364,350
Equivalent units of overhead	322,350
Costs per equivalent unit	$0.9439
Transferred to Finished Goods	$347,977
Total Ending Work in Process	$331,763
Total Cost Allocation	$678,430