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$100\%$

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$\mathrm{.}00$

$123$

Times

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$12$

B

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A$1$:H$6$

$1$

Production for the Badger, Mossflower Woods' main product, takes place in a single facility with two manufacturing departments. During June the first department, Shaping, completed $20,700$ units and transferred them to the second. There were $3,600$ units in process in Shaping on June $30$; they were $70\%$ complete with respect to materials and $40\%$ complete for labor and overhead. There were $1,800$ units already in process on June $1.$ There were $25,000$ units placed into production during June. Mossflower uses a process cost system, applied on a weighted$-$average basis.

Required:

Show calculations for equivalent units of production for November. You should show separate calculations for Materials and for Labor $+$ Overhead.

Show calculations for cost$/$equivalent unit for June assuming your calculations from part $1$ and that costs added during June were $$75,000$ for Materials and $$140,000$ for Conversion costs. Costs from the June $1$ inventory are already entered in row $13.$

$\backslash$table$[[$Units$,,$Equivalent Units$],[$Beginning Inventory,$1,800,,],[$Started$,25,000,,],[$Total to account for,$26,800,,],[,$Materials,Conversion$],[$Transferred out,$20,700,,],[$Eq units in ending inv.,$3,600,,],[$Total accounted for,$24,300,,],[$Costs$],[$Total$,$Materials,Conversion$],[$Costs to account for$],[$Beginning Inventory,,$9,200,14,600],[\backslash$table$[[$Added$],[$Total to account for$]]],[$Total to account for,,,$]]$

Costs per equivalent unit