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Kenton Industrial Corporation uses the weighted-average method in its process costing system. During April, the Baker Assembly Department completed its processing of 25,600 units and transferred them to the next department. The cost of beginning inventory and the costs added during April amounted to $673,362 in total. The ending inventory in April consisted of 2,700 units, which were 50% complete with respect to materials and 30% complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows:
Materials Labor Overhead
1) Cost per equivalent unit $14.50 $4.20 $6.50
2) Compute the cost of ending inventory and of the units transferred to the next department for April.
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