Required information

[The following information applies to the questions displayed below.] Zia Co. makes flowerpots from recycled plastic in two departments, molding and packaging. At the beginning of the month, the molding department has 3,900 units in inventory, 70% complete as to materials. During the month, the molding department started 27,500 units. At the end of the month, the molding department had 5,850 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department. Cost information for the molding department for the month follows:

Beginning work in process inventory (direct materials)	$	3,100
Direct materials added during the month		46,900

Using the weighted-average method, compute the molding departments (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Round "cost per equivalent unit of production" to 2 decimal places.)

		Direct Materials
(a)	Equivalent units of production
(b)	Cost per equivalent unit of production