Compute the first department equivalent units of production

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Question - Pureform, Inc., uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow:


Units

Materials

Labor

Overhead

Work in process inventory, beginning

67,000

$62,600

$23,200

$33,700

Units started in process

639,000




Units transferred out

660,000




Work in process inventory, ending

46,000




Cost added during the month


$828,290

$285,690

$416,205

The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 25% complete with respect to labor and overhead.

Required:

1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month.

2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month.

Reference no: EM132218570

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