Weighted Average Calculation of Equivalent Units of Production The bagged snack mixes goes through the Coating Department before moving on to the Bagging Department, followed by the Inspection Department. Following is the information for the Bagging Department. Use the following information to calculated the Equivalent Units of Production, cost per EUP and total cost of both Ending WIP inventory and Units Completed and Transferred to inspection. Percent Complete Materials Conversion 100% 45% Bagging Department WIP inventory, beginning Units started into production Units transferred to next dept. WIP inventory, ending Units 950 3,200 3,500 650 100% 35% Costs Cost in beginning WIP inventory Costs added during month Materials Conversion $ 154,000 $ 132,800 $ 462,000 $ 369,600 Calculate the equivalent units of production for materials and conversion for the month. Materials Conversion EUPS Compute the cost per equivalent unit for materials and conversion for month. Materials Conversion Total Cost per EUPI Compute the cost of ending WIP inventory and the cost of units transferred to the next department for materials, conversion, and total for the month. Materials Conversion Total Ending WIP inventory: Cost of end WIP inv. Units completed and transferred to next department: Cost of units completed and transf