The manufacturing company ELVIS S.A. produces only one product. The production of the product is completed in two consecutive Departments, namely Department A and Department B. On 1/4/2021, Department B has in work in process 6,000 units. The cost was 34,095 for raw materials and 29,100 for direct labor. During April 2021, 18,000 product units were added to the production (from Department A), for processing for which the cost of raw materials is 133,905 and for direct labor 222,000. Considering the following information: On 30/4/2021, Department B has 9,000 units of product in work in process, processed by 40% for direct labor and manufacturing overheads. All raw materials are added to Department B at the beginning of the production process (i.e., they have a 100% completion rate). The manufacturing overhead is applied to Department B based on direct labor at a rate of 110%. The company uses the weighted-average method to assess its inventories.

Requirements

Calculate the following:

The equivalent units

Prepare the cost of goods manufactured

The cost per equivalent unit

The total amount of cost for end work in process inventory and units transferred out of Department B