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During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 62,000 were in process in the production department at the beginning of April and 248,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 84,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion.

1. Compute the number of units transferred to finished goods. 2. Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method.

Compute the number of units transferred to finished goods.

	Units transferred out

Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method.

Equivalent Units of Production - Weighted Average
	Units	% Materials	EUPMaterials	% Conversion	EUPConversion
Equivalent units of production

The production department had $817,858 of direct materials and $689,000 of conversion costs charged to it during April. Also, its beginning inventory of $159,422 consists of $126,862 of direct materials cost and $32,560 of conversion costs. 1&2. Using the weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the departments output. (Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- Weighted Average Method
	Units	% Materials	EUPMaterials	% Conversion	EUPConversion
Equivalent units of production
Cost per Equivalent Unit of Production			Materials		Conversion
Total costs		Costs		Costs
Equivalent units of production		EUP		EUP
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Total costs to account for:	$0.00
Total costs accounted for
Difference due to rounding cost/unit	$0.00
Cost Assignment and Reconciliation
Cost of units transferred out	EUP	Cost per EUP	Total cost
Direct materials
Conversion
Total costs transferred out
Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion		$0.00	0.00
Total cost of ending work in process
Total costs accounted for