Saint Bernard, Inc. manufactures one product and utilizes the weighted average process cost accounting system with three consecutive processes: mixing and cooking and packaging.

Materials are added at the beginning of each process. Conversion costs are incurred uniformly during the period in each process.

Production data for the cooking process for January is as follows:

Beg. WIP units	5,000 (80% complete materials, 40% complete conversion)
Units Started	11,000
End. WIP units	4,000 (25% complete as to conversion)

Costs:

	Materials	Conversion
Beg. WIP	$20,500	$15,500
Costs incurred in January	44,000	63,000

1. Determine the equivalent units of production for materials. (2 points)

2. Determine the equivalent units of production for conversion. (3 points)

3. Determine the cost per equivalent unit for materials in the Cooking process. (3 points)

4. Determine the cost per equivalent unit for conversion in the Cooking process. (3 points)

5. Determine the total cost of the units completed in the Cooking process and transferred to the next department during January. (4 point)

6. Determine the cost of the work in process in the Cooking process at the end of January. (6 points)

7. Reconcile Costs to Account For to Costs Accounted For (4 points)