Solana Co.CalculationVista Co.CalculationRay Inc. aConversion Cost$68,900=b+d$235,600$56,750$17,340=b+dbDirect Labor$43,200$91,800=a-d$25,500$13,500cDepreciation$2,500$17,600$9,000$1,600dManufacturing Overhead$25,700$143,800$31,250$5,200=c+e+g+heRent$16,200$82,150=d-c-g-h$10,300$850fDirect Materials$89,300$362,250$39,800$17,250gSupervisor's Salary$5,400$19,650$2,900$2,100hUtilities$1,600=d-c-e-g$24,400$9,050$650

Required: 1. Reconcile the number of physical units to find the missing amounts. 2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted-average method.

Beginning				Ending
	Work in Process				Work in Process
		Conversion				Conversion
		Complete	Units	Units		Complete
Month	Units	(percent)	Started	Transferred Out	Units	(percent)
February	1,800	44		19,400	7,300	29
June	4,500	73	24,200		3,900	42
September		25	26,000	26,000	3,300	57
December	3,300	35	22,500	20,900		73

• Required 1

Equivalent UnitsMonthMaterialsConversionFebruaryJuneSeptemberDecember