The following information is available for Department A for the month of January:

Units

Cost

Work in process, January 1 (70% complete a s to conversion)

10,000

Direct materials

$36,000

Direct labor

$18,000

Manufacturing overhead

$24,000

Total work in process, January 1

$78,000

Started in production during January

40,000

Costs added:

Direct materials

$108,000

Direct labor

$48,000

Manufacturing overhead

$60,600

Total costs added during January

$216,600

Work in process, January 31 (80% complete as to conversion)

4,000

Materials are added at the end of the process.

Required:

A. How many units were started and completed during the period?

Answer the following using the weighted average method:

B. What are the equivalent units for materials and conversion costs for the period?

C. What is the cost per equivalent unit for materials and conversion cost for the period?

D. What is the cost of goods manufactured during the period?

E. What is the cost of ending work in process at the end of the period?