Precision Corporation is a manufacturer located in the northeast United States and uses a process costing system. Precision Corporation uses the weighted-average method. Information for the Design Department for October follows: Work in process, October 1 Cost added during October Equivalent units of production Materials Labor Overhead $ 25,900 $ 42,021 $ 204,540 $ 157,250 $ 28,014 $ 136,360 2,200 2,100 2,000 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Labor Overhead Total Cost per equivalent unit United Clinical Laboratories is a medical laboratory located in Minnesota. United Clinical Laboratories uses the weighted-average method in its process costing system. For the month of August, the following data are available for one department: Percent Completed Materials Conversion 90% 60% 72% 53% Units 46,000 26,000 Work in process, August 1 Work in process, August 31 The department started 385,000 units into production during the month and transferred 405,000 completed units to the next department. Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production The Great American Cookie Company produces a variety of cookies and uses a process costing system. The company uses the weighted-average method and one of its processing departments is the Mixing Department. For the month of July, the cost of beginning work in process inventory was $4,900, the cost of ending work in process inventory was $1,150, and the cost added to production was $25,150. Required: Prepare a cost reconciliation report for the Mixing Department for July. Mixing Department Cost Reconciliation Costs to be accounted for: Total cost to be accounted for Costs accounted for as follows: Total cost accounted for