The polishing department of Cullumber Manufacturing Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process.

Production: Beginning inventory of 2,300 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 12,100; ending inventory of 3,400 units that are 10% complete in terms of conversion costs.

Manufacturing costs: Beginning inventory costs, comprising $25,400 of materials and $28,200 of conversion costs; materials costs added in polishing during the month, $126,520; labour and overhead applied in polishing during the month, $103,000 and $286,112, respectively.

The company uses the weighted-average method.

Calculate the equivalent units of production for materials and conversion costs for the month of September.

		Direct Materials	Conversion Costs
Equivalent units of production		enter total equivalent units of production for direct materials	enter total equivalent units of production for conversion costs

Question Part Score

Calculate the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 15.25.)

		Direct Materials	Conversion costs
Per equivalent unit cost		$enter per equivalent unit cost for direct materials in dollars	$enter per equivalent unit cost for conversion costs in dollars

Question Part Score

Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of September.

Costs accounted for
Completed and transferred out				$enter a dollar amount
Work in process inventory, September 30
Direct materials		$enter a dollar amount
Conversion costs		enter a dollar amount		enter a dollar amount
Total costs				$enter a total amount