Ryan Manufacturing began the month of February with 1,200 units in process. During the month, 13,000 units were started and 13,400 units were completed. There were 800 units in ending work in process, which were 80% complete. All materials are added at the beginning of the manufacturing process. Direct labor and factory overhead costs are added evenly throughout the manufacturing process. Solve the questions using Weighted Average Method.

The costs associated with production in the month of February were as follows:

	Direct Materials	Conversion
Cost of beginning work in process	2100	2000
Costs added during February	23460	46438

Instructions:

a. Determine the physical flow of units. (Step 1)

b. Compute equivalent units of production. (Step 2)

c. Compute the cost per equivalent unit for materials and conversion. (Step 3).

d. Assign costs to units completed and to units still in ending Work in Process inventory. (Step 4)