Heather Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for direct materials(DM) and conversion costs(CC)
|
Units |
% of completion: DM |
% of completion: CC |
| Begining WIP inventory |
900 |
60% |
50% |
| Started into production during September |
11760 |
|
|
| Ending WIP inventory |
2100 |
90% |
70% |
|
DM |
CC |
| Begining WIP inventory |
$ 7,425 |
$13,409 |
| Cost added during September |
$48,600 |
$82,831 |
Q1 Compute the equivalent units of production for the processing department
Direct Material : xxx units
Conversion : xxx units
Q2 Determine the cost of the units transferred out to the next department.