Weighted Average Method, Single Department Analysis, Uniform Costs Hatch Company produces a product that passes through three processes: Fabrication, Assembly, and Finishing. All manufacturing costs are added uniformly for all processes. The following information was obtained for the Fabrication Department for June: a. Work in process, June 1, had 90,000 units (40 percent completed) and the following costs: Direct materials $72,720 Direct labor 108,000 Overhead 36,000 b. During the month of June, 180,000 units were completed and transferred to the Assembly Department, and the following costs were added to production: Direct materials $216,000 Direct labor 144,000 Overhead 162,000 c. On June 30, there were 45,000 partially completed units in process. These units were 80 percent complete. Required: Prepare a cost of production report for the Fabrication Department for June using the weighted average method of costing. The report should disclose the physical flow of units, equivalent units, and unit costs and should track the disposition of manufacturing costs. Round the cost per equivalent unit to the nearest cent. Hatch Company Fabrication Department Production Report for June Unit Information Units to account for: Units, beginning work in process 90,000 Units started 135,000 Units to account for 225,000 Units accounted for: Physical Flow Equivalent Units 180,000 Units completed 180,000 Units, ending work in process 45,000 Total units accounted for 225,000 Cost Information Costs to account for: Manufacturing Costs Costs, beginning work in process Costs added by department Total costs to account for Total costs to account for Cost per equivalent unit Costs accounted for: Units completed Units, ending work in process Total costs accounted for