The candy making department at MyChocoCrush Company provides you with the following information for October. All direct materials are placed in process at the beginning of production.

The facts are:

beginning work in process	5,000 units (50% complete)	$40,000
purchases of direct materials for the month	312,000 units	1,000,000
direct labor costs incurred		200,000
Factory overhead allocated		100,000
units completed (and transferred out) this month	305,000 units
ending work in process	unfinished units are 20% complete

REQUIRED: Use the weighted average process cost method to identify and classify

the costs below: HINT: Prepare a Production Cost Report first!

1. Determine the number of units of work in process inventory at the end of the month.

2. Determine the equivalent units of productions for direct materials and conversion

costs.

3. Determine direct materials cost per equivalent unit

4. Determine conversion cost per equivalent unit

5. Cost of beginning work in process completed during October

6. Cost of units started and completed during October

7. Cost of ending work in process