United Clinical Laboratories is a medical laboratory located in Minnesota, United Clinical Laboratories uses the weighted-average method in its process costing system. For the month of August, the following data are available for one department: Percent Completed Unito Materials Conversion Work in process, August 1 48,000 Work in process, August 31 30,000 734 52 95 601 The department started 390,000 units into production during the month and transferred 408,000 completed units to the next department Required: Compute the equivalent units of production for August Materials Conversion Equivalent units of production Precision Corporation is a manufacturer located in the northeast United States and uses a process costing system. Precision Corporation uses the weighted-average method. Information for the Design Department for October follows: Work in procenn, October 1 Cost added during October Equivalent units of production Materials Labor Overhead $ 39,400 $ 66,144 $ 321, 129 $ 238,955 $ 44,096 $ 214,086 3,300 3,200 3,100 Required: Compute the cost per equivalent unit for materials, labor, overhead, and in total. (Round your answers to 2 decimal places.) Materials Labor Overhead Total Cont per equivalent unit Brokla Electronics manufactures various types of cell phones and uses process costing. For the current month, Information concerning the Finishing Department appear below: Equivalent units in ending work in proceso inventory Cost per equivalent unit Materials Conversion 2,030 920 $ 14.26 $6.33 A total of 20,600 units were completed and transferred to the next processing department during the period, Required: 1. Compute the cost of ending work in process inventory for materials, conversion, and in total. 2. Compute the cost of the units completed and transferred out for materials, conversion, and in total. (Round your final answers to the nearest whole dollar amount.) Materials Conversion Total 1. Cost of ending work in process inventory 2. Cost of units transferred out