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Hi-T Company uses the weighted average method of process costing. Information for the companys first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	7,000	100%	80%
Completed and transferred out	33,000
Ending work in process inventory	12,000	100%	40%

Beginning work in process
Direct materials	$ 78,500
Conversion	123,860	$ 202,360
Costs added this period
Direct materials	475,000
Conversion	394,000	869,000
Total costs to account for		$ 1,071,360

1. Compute the equivalent units of production for both direct materials and conversion.
2. Compute the cost per equivalent unit for both direct materials and conversion.
3. Assign costs to the departments outputspecifically, to the units transferred out and to the units in ending work in process inventory.

Hi-T Company uses the weighted average method of process costing. Information for the company's first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process. a. Compute the equivalent units of production for both direct materials and conversion. b. Compute the cost per equivalent unit for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Complete this question by entering your answers in the tabs below. Compute the equivalent units of production for both direct materials and conversion. Hi-T Company uses the weighted average method of process costing. Information for the company's first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process. a. Compute the equivalent units of production for both direct materials and conversion. b. Compute the cost per equivalent unit for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Complete this question by entering your answers in the tabs below. Compute the cost per equivalent unit for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. Hi-T Company uses the weighted average method of process costing. Information for the company's first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process. a. Compute the equivalent units of production for both direct materials and conversion. b. Compute the cost per equivalent unit for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Complete this question by entering your answers in the tabs below. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Note: Round "Cost per EUP" to 2 decimal places