Paulus Inc., which produces a single product, has provided the following data for its most recent month of operation: 16,70 $ Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses 186 79 4 14 $ $968,600 $300,600 The company had no beginning or ending inventories. Required: a. Compute the unit product cost under absorption costing. b. Compute the unit product cost under variable costing, Unit Product Cost a. Absorption costing b. Variable costing Cymbura Corporation uses the weighted average method in its process costing system. It produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for June for the first production department follow: Units 76,000 56,000 Work in process inventory, June 1 Work in process inventory, June 30 Materials cost in work in process inventory, June 1 Conversion cost in work in process inventory, June 30 Units started into production Units transferred to the next production department Materials cost added during June Conversion cost added during June Percent Complete Materials Conversion 100% 40% 100% 25 $ 60,000 $ 17,800 258,000 278,000 $ 133, 720 $ 256,680 Required: 1. Calculate the first production department's equivalent units of production for materials and conversion for June. 2. Compute the first production department's cost per equivalent unit for materials and conversion for June. 3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for June. 4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for June. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the first production department's equivalent units of production for materials and conversion for June. Materials Conversion