Pure Aqua Company is a producer of flavored mineral water. These data are for its March production:

Work in process inventory, March 1, (3,000 units):

Direct materials $12,600

Direct labor 6,000

Manufacturing overhead (1,500 machine-hours at $6 per machine-hour) $9,000

Units started in March 9,000

Costs incurred in March:

Direct materials $36,360

Direct labor 55,200

Manufacturing overhead applied (13,800 machine-hours) $6 POHR

The ending inventory consisted of 4,500 units (100% complete as to materials, 60% complete as to conversion).

Compute the following: Number of units completed and transferred to finished goods inventory. The equivalent units of production for materials and conversion costs using the weighted average method. Cost per equivalent unit for materials and conversion costs. Cost of units completed and transferred. Cost of ending inventory.

Please enter all answers with numbers only. Do NOT enter answers with spaces, decimals, $ signs, etc. or it will be counted wrong. All blanks must be correct to receive points for this question. Pure Aqua Company Process Cost Summary For Month Ended March 31 12,600 6,000 9,000 27,600 Costs Charged to Production Costs of beginning goods in process Direct Materials Direct Labor Factory Overhead Costs incurred this period Direct Materials Direct Labor Factory Overhead Total costs to account for 36,360 55,200 82.800 (13,800 machine hours) 174.360 201.960 Unit Cost Information Units to account for Beginning goods in process Units started this period Total units to account for 3,000 A B. Units accounted for. Completed and transferred out Ending goods in process Total units accounted for 4,500 12,000 Overhead Equivalent Units of Production (EUP) Units completed and transferred out Direct Materials D Direct Labor E. 100% G. Units of ending goods in process Units Direct materials 4,500 Direct labor 4,500 Factory Overhead 4.500 Equivalent units of production % Complete 100% 60% 60% x H. X L L. J. K. Cost per Equiv Unit of Production Costs of beginning goods in process Costs incurred this period Total costs (divide by) Total Equivalent Units of Prod Cost per Equiv Unit of Production DM 12,600 M. $48,960 12,000 P DL 6.000 N. $61,200 10,200 Q OH 9,000 O $91,800 10,200 R