Weighted Average Process Costing Minot Processing Company manufactures one product on a continuous basis in two departments, Processing and Finishing. All materials are added at the beginning of work on the product in the Processing Department. During November 2017, the following events occurred in the Processing Department:

Units started	17,000 units
Units completed and transferred to Finishing Department	14,500 units

Costs assigned to processing
Raw materials (one unit of raw materials for each unit of product started)	$296,200
Manufacturing supplies used	18,000
Direct labor costs incurred	103,000
Supervisors' salaries	12,000
Other production labor costs	14,000
Depreciation on equipment	6,000
Other production costs	18,000

Additional information follows:

• Minot uses weighted average costing and applies manufacturing overhead to Work-in-Process at the rate of 100 percent of direct labor cost.
• Ending inventory in the Processing Department consists of 4,500 units that are one-third converted.
• Beginning inventory contained 2,000 units, one-half converted, with a cost of $27,300 ($17,300 for materials and $10,000 for conversion).

(a) Prepare a cost of production report for the Processing Department for November.

Do not use negative signs with any of your answers.

Cost per equivalent unit in process

(Round answers two decimal places.)

(b) Prepare an analysis of all changes in Work-in-Process.

Do not use negative signs with any of your answers.

Cost per equivalent unit in process (Round answers two decimal places.) Processing Department Cost of Production Report For the Month Ending November 30, 2017 Summary of units in process: Beginning Units started In process Completed Ending Equivalent units in process: Materials Units completed Plus equivalent units in ending inventory Equivalent units in process Total cost to be accounted for and cost per equivalent unit in process: Beginning work-in-process Current costs Total cost in process Conversion Total 0 0 0 0 0 0 0 0 $ 0 0$ 0 0 $ ta Equivalent units in process 0 0 $ 0 $ 0 Accounting for total costs: Transferred out Ending work-in-process: Materials Conversion Total cost accounted for 0 $ 0 0 (b) Prepare an analysis of all changes in Work-in-process. Do not use negative signs with any of your answers. Work-in-process: Beginning Current manufacturing costs: 0 Direct materials Direct labor Applied overhead 0 Total Cost of goods manufactured Ending