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Weston Products manufactures an industrial cleaning compound that goes through three processing departments-Grinding, Mixing,

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Answer #1

1) Equivalent unit

EUP-Material EUP-Conversion
Unit transferred out 348000 348000
Ending work in process 88000 61600
Equivalent unit 436000 409600

2) Cost per equivalent unit

Material Conversion
Beginning WIP 221390 153270
Cost added 585210 375114
Total cost 806600 528384
Equivalent unit 436000 409600
Cost per equivalent unit 1.85 1.29

3) Cost of ending work in process

Material Conversion Total
Cost of ending work in process 162800 79464 242264

4) Cost of unit transferred out

Material Conversion Total
Cost of unit transferred out 643800 448920 1092720
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