Pureform, Inc. manufactures a product that passes through two departments. Data for a recent month for the first department follow:

		Percentage of Completion
	Units	Materials	Labor and Overhead
Work in process, beginning inventory	5,000	80%	60%
Units started in process	45,000
Units transferred completed and transferred out	42,000
Work in process, ending inventory	8,000	75%	50%

Costs in the beginning work in process inventory and cost added during June were as follows for the first department:

Materials Labor and Overhead

Work in process, beginning inventory $4,800 $3,125

Cost added during June $52,800 $54,375

Assume that the company uses the weighted-average method of accounting for units and costs.

Required:

1. Compute the equivalent units of production.

2. Compute the costs per equivalent unit.

3. Determine the cost of the ending work in process inventory and of the units transferred to the next department.

4. Prepare a cost reconciliation between the costs determined in part (3) above and the cost of beginning inventory and costs added during the period.