Question

Weston Products manufactures an industrial cleaning compoundthat goes through three processing departments—Grinding, Mixing,and Cooking. All raw materials are introduced at the start of workin the Grinding Department. The Work in Process T-account for theGrinding Department for May is given below:

Work inProcess—Grinding Department

Inventory, May1	137,970		Completed and transferred to the Mixing Department	?
Materials	630,260
Conversion	215,880
Inventory, May31	?

The May 1 work in process inventory consisted of 73,000 poundswith $102,930 in materials cost and $35,040 in conversion cost. TheMay 1 work in process inventory was 100% complete with respect tomaterials and 80% complete with respect to conversion. During May,394,000 pounds were started into production. The May 31 inventoryconsisted of 122,000 pounds that were 100% complete with respect tomaterials and 60% complete with respect to conversion. The companyuses the weighted-average method to account for units andcosts.

1. Determine the equivalent units of production for May.

2. Determine the costs per equivalent unit for May.

3. Determine the cost of the units completed and transferred tothe Mixing Department during May.