Hutchcroft Corporation uses the weighted-average method in its process costing. The following data concern the companys Assembly Department for the month of June.

	Materials			Conversion
Cost per equivalent unit	$	31.30		$	34.10
Equivalent units in ending work in process		1,330			575

During the month, 7,600 units were completed and transferred from the Assembly Department to the next department.

Required:

1. Determine the cost of ending work in process inventory and the cost of units transferred out of the department during June using the weighted-average method. (Round your answers to 2 decimal places.)

Holling Inc. uses the weighted-average method in its process costing. The following data concern the companys Mixing Department for the month of December.

	Materials		Conversion
Work in process, December 1	$	8,130	$	9,128
Cost added to production in the Mixing
Department during December	$	226,500	$	284,232
Equivalent units of production for December		9,900		9,400

Required:

2.Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December. (Round your answers to 2 decimal places.)

Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 14,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $23,600. A total of 45,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.80 for materials and $3.60 for conversion costs. The total cost of the units completed and transferred out of the department was:

a. $178,200

b. $243,000

c. $208,440

d. $233,640