The weighted-average method is used by the Cardiff and Company. Below you will find information provided by the Heating department for the month of March:

Costs for March:

Materials

Conversion

Work in process, March 1

$19,200

$23,100

Added during the month

$89,000

$99,000

Units

Conversion percentage complete

Work in process, March 1

10,000

50%

Units started

28,000

Completed and transferred out

19,900

Work in process, March 31

5,000

30%

Required:

Cardiff and Company using the weighted-average method, all materials at the first process:

1)The equivalent units (EUs) of production for materials.

2)The cost per equivalent unit for conversion.

3)The total cost assigned to units transferred out of the Heating Department during March.

4)The cost assigned to work-in-process inventory as of March 31.