Toughflex Company

Toughflex Company adds material at the start of production. The following production information is available for June:

Beginning Work in Process Inventory
	(45% complete as to conversion)	2,450	units
Started this period		45,000	units
Ending Work in Process Inventory
	(40% complete as to conversion)	16,200	units
Beginning Work in Process Inventory Costs:
	Material	$32,000
	Conversion	74,000
Current Period Costs:
	Material	$ 169,663
	Conversion	56,169

Show formulae used for computation.

A)Refer to Toughflex Company. What is the total cost of units completed (transferred out) using the weighted average?

B)Refer to Toughflex Company. What are the equivalent units for conversion using the weighted average method?

C)Refer to Toughflex Company. What is the conversion cost per equivalent unit using the weighted average method?

D)Refer to Toughflex Company. What is the material cost per equivalent unit using the weighted average method?