The Assembly Department started the month with 11,500 units in its beginning work in process inventory. An additional 295,500 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 16,000 units in the ending work in process inventory of the Assembly Department.

How many units were transferred to the next processing department during the month?

Show solution please.

David Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 22,000 units in its beginning work in process inventory that were 80% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $128,200. An additional 75,000 units were started into production during the month. There were 20,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $404,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round your final answer to 3 decimal places.)

Baker Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 10,800 units in its beginning work in process inventory that were 90% complete with respect to conversion costs. An additional 90,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 18,000 units in the ending work in process inventory of the Assembly Department that were 90% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month?