uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 30,000 units. The costs and percentage completion of these units in beginning inventory were: Costs of Beginning Inventory & %-Complete

- Material $92,000 100%

- Conversion 58,000 60% A total of 420,000 units were started and 370,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: - Material Cost: $851,000

- Conversion Cost : 995,000 The ending inventory was 50% complete with respect to materials and 25% complete with respect to conversion costs.

Compute the following:

EU of Material ________________________

EU of Conversion ________________________

Cost per EU of Material ____________________

Cost per EU of Conversion __________________

Value of COGs Mfgd. (Transferred Out) ____________

What is the value of ending inventory and detail the proof of that amount.