The activity in Nolan Company's Blending Department for the month of April is given below:

	Number	Conversion
	of Units	Percent Completed
Work-in-process inventory, April 1	8,000	40%
Started into the process during the month	50,000
Work-in-process inventory, April 30	10,000	70%

All materials are added at the beginning of processing in the Blending Department.

Costs:

Beginning work in Process Inventory $17,500

Cost per equivalent unit –Materials $1.75

-Conversion $ .50

Nolan uses the Weighted Average method for the Blending Department for April.

Calculate the equivalent units for i) Materials 

ii) Conversion 

Equivalent Units

Materials Conversion

iii). Calculate the cost of the units completed and transferred out of the department during April. Show your calculations.