The following information is available for the Molding department for January.

Work in process beginning:

Units in process 22,000

Stage of completion for materials 80%

Stage of completion for labor and overhead 30%

Costs in work in process inventory:

Materials $168,360

Labor 67,564

Overhead 17,270

Total costs in beginning work in process $253,194

Units started into production in January 60,000

Units completed and transferred in January 58,000

Costs added to production:

Materials $264,940

Labor 289,468

Overhead 60,578

Total costs added into production in January $614,986

Work in process ending:

Units in process 24,000

Stage of completion for materials 50%

Stage of completion for labor and overhead 10%

(a) Prepare a Equivalent Units of Production report for HARTSELL MANUFACTURING using the weighted-average method.

(b) Prepare a Cost Per Equivalent Unit report for HARTSELL MANUFACTURING using the weighted-average method.

(c) Prepare a Costs of Ending Work in Process Inventory and Units Transferred Out report for HARTSELL MANUFACTURING using the weighted-average method.

(d) Prepare a Cost Reconciliation report for HARTSELL MANUFACTURING using the weighted-average method.