Intense Co. manufactures a product that uses two production departments. Units are begun in the Mixing Department and then transferred to the Finishing Department.

Below is information related to Intense Co.s Mixing Department during the current period:

The Mixing Department began the period with 50,000 units of beginning inventory, costing $225,000.

The $225,000 consisted of $90,000 of materials cost and $135,000 of conversion costs.

The units in beginning inventory were 40% complete with regard to materials and 50% complete with regard to conversion costs.

During the period an additional 300,000 units were started in the Mixing Department.

Costs added to production during the period consisted of $785,000 of materials and $560,000 of conversion costs.

As of the end of the period, 10,000 units were still unfinished and in work in process. The units were 70% complete with regard to materials and 20% complete with regard to conversion costs.

For the Intense Company Mixing Department:

A. Compute the number of units transferred to the Finishing Department.

B. Use the weighted average method to compute equivalent units of production for materials and for conversion.

C. Compute the cost per equivalent unit for materials and for conversion that Intense Company will use to assign costs to units of production.

D. Assign costs to units transferred to the Finishing Department and units in ending inventory.

E. Prepare a Cost Reconciliation Report for the Mixing Department.

F. Prepare the journal entry to record the cost of the units transferred out of the Mixing Department and into the Finishing Department.