Smith's Motor Vehicle repairs uses an automated process to clean and polish its merchandise items.

For 30th June 2018, the company conducted the following activities:

Units

Beginning work in process inventory 3,000 Items

[Direct material - 100%]

[Conversion costs - 25%]

Units placed in production 12,000 units

Unites Completed 9,000 units

Ending work in process inventory 5,000 units

[Direct material - 100%]

[Conversion costs - 60%]

Costs

Cost of beginning work in process

Direct materials $2,100

Conversion costs $485

Total $2,585

Direct material costs, current $9,000

Conversion costs, current $10,045

Required:

Using the weighted average method, determine the following:

1a. the number of equivalent units

1b. cost per equivalent unit

1c. ending work in process inventory

1d. cost of normal and abnormal spoilage

1e. cost of goods completed and transferred out during March, 2017