Pastilla Company manufactures a product that passes through two processes: blending and encapsulating. All manufacturing costs are added uniformly in the blending department.

Information for the blending department for April is as follows:

Work in process, April 1Units (60% complete) 10,000

Direct materials $80,000

Direct labor $96,000

Overhead $16,000

During April, 160,000 units were completed and transferred to encapsulating.

The following costs were incurred by the blending department during April:

Direct materials $720,000

Direct labor $800,000

Overhead $236,800

On April 30, 24,000 units that were 10% complete remained in the blending department.

Required:

Complete the following:(Note: Use the weighted average method.)

A.The equivalent units of production for April total.

B.April's total costs to account for are $.

C.The total cost per equivalent unit of production is $.

D.The cost of goods transferred to the encapsulating department is $.

E.The cost of April's ending work in process for the blending department is $.