Problem number 3 only

n uses the weighted-average method in its process costing system. It produces prefabricated of steps carried out in production departments. All of the material that is used in the first 2. Oscar Corporation the tiles in a series department is added at the beginning of processing in that department. Data for March for the first production department follow: Unit information: Units in work in process inventory March 1 Units in work in process inventory March 31 Units started in production Units transferred to the next production department 9,000 (100% material, 50% conversion) 15,000 (100% material, 60% conversion) 195,000 189,000 Cost information: Material costs in work in process March 1 Conversion costs in work in process March1 Material costs added during March $ 6,000 10,900 45,000 $395,000 Conversion costs added during March Required 1. Calculate the first production department's equivalent units of production for materials and conversion for March. Compute the first production department's cost per equivalent unit for materials and conversion for March. 3. 2. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for March. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for March. Complete a cost reconciliation 4. S. 3. Willkens, Inc., uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: The beginning work in process inventory was 90% complete with respect to materials and 50% complete with respect to labor and overhead. The ending work in process inventory was 80% complete with respect to materials and 20% complete with respect to labor and overhead. Units 10,000 65,000 66,000 9,000 Materials Labor 9,500 $4,250 Overhead 7,790 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Costs added during the month $52,720 $21,514 $32,212 Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. 2