Refroidir Co. produces refrigerators and has two manufacturing divisions: fabrication and assembly. Materials are added at the beginning of the process in each department. In September, the fabrication division reported the following: Fabrication DivisionProduction: Units in process, September 1, 60 percent complete 400 Units completed 1,600 Units in process, September 30, 40 percent complete 200 Costs: Work in process, September 1: Materials $ 94,000 Conversion costs 32,000 Total $126,000 Current costs: Materials $302,000 Conversion costs 94,000 Total $396,000

Refroidir Co. Schedule of equivalent units (Weighted Average Method)
Physical flow schedule:
Units in beginning work in process
Units started during the period
Total units to account for
Units completed and transferred out:
Units started and completed
Units completed from beginning work in process
Units in ending work in process
Total units accounted for
		Conversion	Materials
Units completed
Units, EWIP
Equivalent units
		Conversion	Materials
Costs to account for:
Beginning work in process
Added in September
Total costs to account for

2. Calculate the unit cost for the materials and conversion cost categories for the fabrication division.

Conversion cost
Materials

3. Calculate the cost of units transferred out and the cost of EWIP for the fabrication division.

Total costs transferred out
Total cost of ending work in process