Nike Company produces an artificial cherry flavoring that passes through two production processes. Nike uses the weighted-average method to account for units and costs. Data for June for process 1 follow:

	% Completion
	Units	Materials	Conversion
WIP inventory, Jun 1	70,000	80%	40%
WIP inventory, Jun 30	40,000	60%	35%

Materials cost in WIP, Jun 1	$ 62,260
Conversion cost in WIP, Jun 1	$ 19,620
Units started into production	310,000
Materials cost added during Jun	$ 425,500
Conversion cost added during Jun	$ 256,500

Question 1. What are the equivalent units for Jun for process 1?

Question 2. Compute the costs per equivalent unit for Jun process 1.

Questiion 3. Determine the total cost of ending WIP inventory in Jun.

Question 4. Determine total cost of units transferred to process 2 in Jun.

Nestle Company makes rubber cement. Data for Nestle's Mixing department is given below. Assume Nestle uses the weighted-average method in its process costing system.

		% Complete
	Units	Materials	Conversion
Ending WIP	45,000	60%	35%

	Materials	Conversion
Cost/EU	$ 6.50	$ 9.50

Question 5. Determine the total cost assigned to the ending WIP inventory for the Mixing department.