Le Roi du Plastique Sarl has two processes extrusion and thermo-assembly. Consider the June 2015 data for physical units in the thermo-assembly process of Le Roi du Plastique: opening work in progress, 15 000 units; transferred in from the Extruding Department during September, 9000; closing work in progress, 5000. Direct materials are added when the process in the Thermo- assembly Department is 80% complete. Conversion costs are added evenly during the process. Le Roi du Plastique uses the weighted-average process-costing method. The following information is available.

Required

1 For each cost element, calculate equivalent units of (a) opening work in progress and (b) work done in the current period.

2 For each cost element, calculate the equivalent units in closing work in progress.

3 (a) For each cost element, calculate the percentage of completion of opening work-in-progress stock and (b) for each cost element, calculate the percentage of completion of closing work-in-progress stock.

Transferred- Direct materials Conversion in costs 90 000 6 costs Opening work in progress at cost Cost per equivalent unit of opening 45 000 work in progress 5 58 500 57 000 57 200 Costs added in current period Cost per equivalent unit of work done in current period 6.50 3 5.20