Use the following data for questions 13 18: Bobs Bread Co. makes bread using three departments (Mixing, Baking, and Packaging). It uses the weighted-average method of process costing and uses two cost categories (direct materials and conversion). Information for the Mixing department in the month of January 2021 is as follows:

	Units	Direct materials	Conversion
Beginning work in process1	4,100	$70,800	$65,100
Units started in January	31,700
Ending work in process2	1,500
Costs incurred in the month		$196,281	$289,550

1Beginning work in process is 88% complete for direct materials and 40% complete for conversion 2Ending work in process is 50% complete for direct materials and 20% complete for conversion

13. Summarize the physical flow of units and calculate the output expressed in terms of equivalent units.

14. Summarize the total costs to account for.

15. Calculate the cost per equivalent unit.

16. Assign costs to the completed units and to the units in ending work in process inventory.

17. What is the unit product cost of a unit produced in the Mixing department in January?

18. Prepare the work in process inventory T-account for the Mixing department in January to show all activity denominated in each of the following two ways (all items in the two T-accounts should be clearly labeled):

a. Physical units

b. Costs