UNIT COST CALCULATIONS UNDER WEIGHTED AVERAGE COSTING The Pointed Pencil Company uses the weighted average costing method in its three pro- cessing departments. Direct materials are added in Departments 1 and 2. Direct materials in Department 2 consist of crasers which are placed immediately on each unit as it is transferred in Below is a portion of October's cost of production report for Department 2: Work-in-process inventory-ending: Costs from preceding department (8,900 x $.23)..... $2,047.00 Direct materials (8,900 x 100% x 5.03) 267.00 Direct labor (8,900 x 60% X 5.28) 1,495.20 Factory overhead (8,900 x 60% x 5.10) 534.00 $4,343.20 CHAPTER 7: PROCESS COST II: EXPANDED CONCEPTS 327 During November the following activity occurred in Department 2: Units transferred in 30,100 Costs transferred in $8,483 Costs incurred: Direct materials. $1,683 Direct labor $7,994.80 Factory overhead (applied) $2,021 Units transferred out.. 29,000 Ending work-in-process inventory 75% complete Required: Calculate the following unit costs for the month of November: a Transferred-in unit cost d Factory overhead unit cost b Direct materials unit cost e Total unit cost c Direct labor unit cost