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Weston Products manufactures an industrial cleaning compound that goes through three processing departments-grinding, mixing,

Equivalent Units (EU) Units Materials Labour & Overhead Kilograms accounted for as follows: Transferred to mixing Work in pro

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1) Quantity Schedule and Equivalent units
Quantity Schedule
Kilograms to be accounted for
Work in process ,May 1 21,400
Started into production 167,000
Total kilograms 188,400
Equivalent units(EU)
Units Materials Labor &OH
Kilograms accounted for as follows
Transferred to Mixing 171,300 171,300 171,300
Work in process, May 31 17,100 17,100 11400
total kilograms &Equivalent units of production 188,400 188,400 182,700
Costs per equivalent units Materials Labor&OH
cost per Equivalent unit 1.00 1.71
Cost Reconciliation
Equivalent units(EU)
Total cost Materials labor&OH
Cost accounted for as follows:
Transferred to Mixing 464439 171391 293048
Work in process,May 31
Materials 17109 17109
labor & overhead 19502 19502
total work in process 36611
Total cost. 501050
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