On May 1, Diggton Company had a work-in-process inventory of 11,100 units. The units were 90% complete for material and 10% complete for conversion, with respective costs of $35,500 and $2,070.

During the month, 161,000 units were completed and transferred to finished goods. The May 31 ending work-in-process inventory consisted of 11,100 units that were 80% complete with respect to materials and 60% complete with respect to conversion.

Costs added during the month were $341,000 for materials and $520,250 for conversion.

Required:

Using the weighted-average method, calculate:

A.Total equivalent units for material and conversion.

B.The cost per equivalent unit for material and conversion.(Round your answers to 2 decimal places.)

C.The cost transferred to finished goods.(Round your intermediate calculations to 2 decimal places and final answers to nearest whole dollar.)

D.The cost of ending work in process.(Round your intermediate calculations to 2 decimal places and final answers to nearest whole dollar.)