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ming D E 9 1 Hayword, Inc. uses weighted average costing and ha two departments - mixing and packaging. B 2 The following information relates to work in the mixing department for the month of July: 3 4 Work in process, July 1: 5 Units in process 300 6 Percent completed with respect to materials 60% 7 Percent completed with respect to conversion 40% 8 Cost in the beginning inventory: Materials cost $10,500 10 Conversion cost $6.750 11 Units started into production during the period 6,200 12 Costs added to production during the period: 13 Materials cost $332,150 14 Conversion cost $-407,645 15 Work in process, July 31: 450 16 Units in process 40% 17 Percent completed with respect to materials Percent completed with respect to conversion 19 20 Use the data to answer the following. 21 22 1. Compute equivalent units. Mixing Department 23 24 30% 18 Equivalent Units of Production Sheet1 SON 26 Units transferred to the next department Materials Conversion 27 Ending work in process: 28 Materials 29 Conversion 30 Equivalent units of production 31 32 2. Compute cost per equivalent unit. 33 Mixing Department 34 Cost per Equivalent Unit 35 Materials Conversion 36 Cost of beginning work in process 37 Cost added during the period 38 Total cost 39 Equivalent units of production 40 Cost per equivalent unit 41 42 3. Assign costs. 43 Mixing Department 44 Costs of Ending Work in Process Inventory and the Units Transferred Out Materials Conversion Total ventory and the Units Transferred Out Materials Conversion Total Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out + - 4. Prepare reconciliation. Mixing Department Cost Reconciliation - Costs to be accounted for: . Cost of beginning work in process inventory Costs added to production during the period - Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory - Cost of units transferred out