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

The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to labor and overhead.

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

1. Compute the equivalent units for the month for the first department.
2. Determine the costs per equivalent unit for the month.

Units 5,000 Materials $4,320 Labor $1,040 Overhead $1,790 45,000 42,000 Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month 8,000 $52,800 $21,500 $32,250