The Morrison Company had the equivalent unit schedule and cost information for its sewing department for the month of December, as shown below.

 Direct Materials Conversion Costs Units Completed 41,000 41,000 Plus: Units in Final Work in Process × Percent Complete: 14,000 × 100% Direct Materials 14,000 — 14,000 × 45% Conversion Materials — 6,300 Equivalent Units Production Costs 55,000 47,300 Costs: Work in Process, December 1: Direct Materials $68,000 Conversion Costs 14,000 Total Work in Process $82,000 Current Costs: Direct Materials $550,000 Conversion Costs 180,000 Total Current Costs $730,000 

Required : 

1. Calculate the unit cost for December, using the weighted average method.

2. Calculate the cost of goods transferred, calculate the EWIP cost, and reconcile allocated costs to accounting costs. Cost of Goods Transferred: Completed Units $ EWIP Cost Total Allocated Costs (Booked) $ Reconciliation Cost to Book: BWIP $ Current Total (December) $ 

3. What if you are asked to show that the weighted average unit cost of materials is the combination of the unit cost of materials for November and the unit cost of materials for December? The unit cost of materials for November is $4, 86 ($68,000/14,000) and the December unit cost of materials is $13.41 ($550,000/41,000). The equivalent units in BWIP are 14,000 and the equivalent units in FIFO are 41,000.

 Calculate the weighted average unit cost of materials using weights defined as the proportion of total units completed from each source (BWIP production and current production).