Sister Clara Enterprise deals in Transparent Ladies Bra. The enterprise uses the weighted-average method instead of the FIFO method in its process costing system. Data relating to activities in Department A for the month of September, 2019 is provided below:

Work in process, beginning:

Units in process 300

Stage of completion with respect to materials 70%

Stage of completion with respect to conversion 90%

Costs in the beginning inventory:

Materials cost GHS 1,820

Conversion cost GHS 34,290

Units started into production during the month 11,000

Units completed and transferred to department B 10,700

Costs added to production during the month:

Materials cost GHS 279,860

Conversion cost GHS 3,738,150

Work in process, ending:

Units in process 600

Stage of completion with respect to materials 90%

Stage of completion with respect to conversion 70%

Required:

1. Compute the equivalent units of production for September
2. Compute cost per equivalent unit for materials and conversion
3. Compute the cost of units transferred and the cost of ending work in process inventory
4. Prepare a cost reconciliation report for the Department A for September