Refer to the following information about the Pollination Department in the Honey Bee Factory for the month ofApril. Honey Bee Factory uses the weighted-average method of inventory costing.

Beginning Work in Process inventory:Physical units (completed in April)3,200 units% complete for materials25%% complete for conversion (labor and overhead)75%Materials Cost from March$4,075Conversion cost from March$14,205Products startedandcompleted in April:Physical Units12,000 unitsEnding Work in Process Inventory:Physical Units6,300 units% complete for materials40%% complete for conversion80%Manufacturing costs incurred for April:Materials$64,510Conversion$123,456

1. Compute equivalent units for direct materials and conversion costs:

EUP for DMunits, EUP for conversionunits.

2. Compute cost per equivalent units for direct materials and conversion costs:***round to the nearest cent***

Cost per EUP for DM $; Cost per EUP for conversion costs $.

3. Compute the total cost of units completed and transferred out to finished goods during July.***Be sure to use your answers from part 2.***

Total costs assigned to units completed and transferred out $.

4. Compute total cost of the ending Work in Process Inventory.***Be sure to use per unit cost from part 2.***

Direct material cost assigned to ending WIP $, conversion costs assigned to ending WIP $, and therefore total costs assigned to ending WIP $