Tata's Mineral Water manufactured bottled water for sale to local department stores. The company used the Weighted Average Method of process costing to account for the cost of the bottled water it produces. Raw materials (barium, iron, manganese, etc.) are added at the beginning of the production. Conversation costs are incurred at the consistent rate during the production process.

Data for Tata's Mineral water as follows :

	Units	Production cost
Work In Process, December 1:	4,000
Raw materials		$ 2132
Conversation costs (60% complete)		$ 976
Started during December	50,000
Raw materials		$ 40,188
Conversation costs		$9,744
Work in process, December 31:	11,000
Raw materials
Conversion costs(60% complete)

Question 1 - How many units completed in December?

Question 2 - How many equivalent units were completed in December for raw materials and conversation costs?

Question 3 - What is the cost per equivalent unit for raw materials and conversion costs?

Question4 - What is the cost of ending WIP?

Question 5 - What is the cost of goods manufactured during December?