Solex Company produces a high-quality insulation material that passes through two production processes. Data for June for the first process follow:

Work in process inventory, June 160 000 units

(direct material 75% completed and conversion 40% completed)

Work in process inventory, June 30?? units

(direct material 50% completed and conversion 25% completed)

Direct material costs in work in process inventory, June 1

$56 000

Conversion costs in work in process inventory, June 1

$14 900

Units started into production 280 000 units Units completed and transferred out 300 000 units

Direct materials costs added during June

$385 000

Conversion costs added during June

$214 500

Required

Using the weighted-average method:

(a)Calculate the physical units in ending work in process inventory (Enter amount only, do not use decimal points or commas)

(b)Calculate the total equivalent units for direct material and conversion.(Enter amount only, do not use decimal points or commas)

DM:

Conversion

(c)Calculate the cost per equivalent unit for direct material and conversion. (2 marks)

(Enter amount only, use two decimal points do not use commas)

DM:

Conversion:

(d)Calculate the cost of units completed and transferred out, and the cost of ending work inprogress inventory.(2 marks)

(Enter amount only, do not use decimal points or commas)

Cost of units completed and transferred out:

Ending Work in Progress: