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Equivalent Units and Product cost Report-Weighted Average Method The following data (and annotations) are for Joyner Company's processing department work-in-process account for the month of June 2019: Beginning inventory (700 units, 40% complete) Direct materials $31,955 Conversion costs 87,362 Current period Direct materials (5,000 units) 385,000 Direct labor 655,600 Manufacturing overhead applied 415,800 Joyner uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work-in-process is composed units, 70% complete. Compute the following: a. Equivalent units for materials and conversion. b. Cost per equivalent unit for materials and conversion. C. Total cost assigned to the units transferred out. Equivalent Units % Work Direct % Work Conversion Where do the units come from? Where do the units go? Done? Materials Done? Costs Beginning Inventory Complete/Transferred % % Started Ending Inventory % % Total Total a. a. Total Total a a. a. a. Product Cost Report Direct Materials Conversion Costs Where do the costs come from? $ $ Beginning Inventory Current Total Costs to Account For $ $ $ b. $ b. - Total Equivalent Units Average cost / Equivalent unit Where do the costs go? Complete / Transferred: Direct Materials $ Conversion costs $ C. Costs of Goods Manufactured Ending Inventory: Direct Materials $ Conversion costs Cost of Ending Inventory Total Costs Allocated $ Check