Pruma Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 900 units. The costs and percentage completion of these units in beginning work in process inventory were:

Cost Percentage Complete

Materials costs $6,700 100%

Conversion costs $8,300 80%

A total of 7,500 units were started, and 7,000 units were completed and transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Material costs $ 203,300

Conversion costs $ 394,200

The ending work in process inventory was 100% complete with respect to materials and 75% complete with respect to conversion costs.

Required

a) Determine the number of physical units in the ending work in process inventory for the month. (1 mark)

b) Calculate the number of equivalent units for direct material cost and conversion cost. (3 marks)

c) Calculate the cost per equivalent unit of direct material and conversion costs. (2 marks)

d) Determine the total cost of completed units. (1 mark)

e) Determine the total cost of the ending work in process inventory. (1 mark)