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Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding

Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows.
MoldingDirect Materials Units Percent Complete
Beginning work in process inventory 3,70070%
Units started this period 26,500
Ending work in process inventory 3,00080%
Production cost information for the Molding department for the same period follows.
Beginning work in process inventory (direct materials) $ 2,900
Direct materials added this period 53,340
Compute the Molding departments (a) units completed and transferred out, (b) equivalent units of production for direct materials, and (c) cost per equivalent unit of production for direct materials.

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