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Binding Company prints calendars. All direct materials are included at the inception of the printing process. There were 20,000 units in beginning inventory with a direct material cost of $1,000 and conversion cost of $3,760 in March. Direct materials totaled $26,000 for the month. Conversion costs were $20,000 Work-in-process records revealed that 160,000 calendars were started in March and that 144,000 were completed. Ending work-in-process units are complete with respect to direct materials costs and 40% complete with respect to conversion cost. The weighted-average method is used by Binding Company.Required:
a. Determine the equivalent units of conversion.
b. What is the conversion costs assigned to completed calendars?
c. What amount of conversion is assigned to the ending work-in-process inventory?
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