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Question 7 Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method Time Square Company produces a high-quality insulation material that passes through two production processes. Data for November for the first process follow: 9 10 Work !! nven ory, Novemb ember I 160,000 11 I Work in pro :Inventory, November 301 120,000 12 13 Materials cost in WIP inventory, November 1; 153,200 14 Conversion cost in WIP inventory, November 69,800 15 Units started into production 600,000 16 Units transferred to the next process 640,000 17 Materials cost added during November .820,000 18 Conversion cost added during Novembe 469,000 19 20 Required: 21 1. Assume that the company uses the weighted-average method of accounting for units and 22 costs. Determine the equivalent units for November for the first process. 23 24 25 Units to be accounted for: 26 27 28 29 30 31 Naterisks 32 Units transferred to the next departme 640,000 640,000 33 OCASE 24,006" 34 Total units 694,000 664,000 35 36 2. Compute the costs per equivalent unit for November for the first process. 37 38 39 40 41 42 43 44 45 3. Determine the total cost of ending work in process inventory and the total cost of units 46 transferred to the next process in November. 47 48 49 50 54,000.00 24,000.00 51 52 53 54 55 56 640,000.00 #640,000.00 57 58 $ $