Vaughan Company manufactures sofas through two departments: Framing and Upholstering. Assume that the company uses the weighted average method of process costing. Part I Below is the cost data for Framing for October. Work in process, October 1 Materials added Conversion costs added Costs transferred out Work in process, October 31 $-0- $450,000 $261,000 $600,000 $111,000 In the framing department, materials are entered at the beginning of the process. Requirements 1. If 3,000 sofas were started into production in October and 500 sofas are in inventory on October 31, what was the unit cost of materials for October in the Framing Department? 2. What was the per unit conversion cost of the sofas transferred to the Upholstering Department? 3. What was the percentage of completion of the units in process on October 31 in the Framing Department? Part II Below is the information for October for the Upholstering Department (other than the cost of the units transferred in from the Framing Department during October). Work in process, October 1 200 units ; $90,450 (Transferred-in costs $48,000; Direct Materials $32,100; Conversion Costs $10,350) Materials added $315,000 Conversion costs added Direct Labor $156,000; MOH rate: 150% of direct labor costs Work in process, October 31 300 units (90% complete with respect to direct materials and 50% complete with respect to conversion work) Requirements Prepare a production cost report for October for the Upholstering Department