managerial accounting 3

Brady Products manufactures a silicone paste wax that goes through three processing departments-Cracking, Blending, and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows: Work in Process-Cracking Department Inventory, May 141, 800 kilograms, conversion 4/5 complete) May costs added: 105, 336 Completed and transferred to Blending _kilograms) Raw materials (309, 000 kilograms) Conversion costs 516, 538 337, 941 Inventory, May 31 (58, 500 kilograms, conversion 2/3 complete) The May 1 work in process inventory consists of $62,282 in materials cost and $43,054 in conversion cost. The company uses the weighted-average method. Required: 1. Determine the equivalent units of production for May Materials Conversion Equivalent units of production 2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit 3. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.) Conversion Materials Total Cost of ending work in process inventory S 0 Cost of units completed and transferred out