Diulio Company Produces a Product in a Process-Costing System Involving

Essay

Diulio Company produces a product in a process-costing system involving several departments.The company uses the weighted-average method of process costing.The first department's data for the month of April follow:
$\begin{array} { l } \text { Units in beginning work-in-process inventory}&15,000 \\ \text { Units started during April}& 140,000\\ \text {Units completed during April }&120,000 \\ \text {Units in ending work-in-process inventory }&35,000 \\\end{array}$

$\begin{array} { l } \text {Direct materials added in current month}&\$168,000 \\ \text {Conversion costs added in current month }&\$186,000 \\ \text { Direct materials-beginning Work-in-process inventory }&\$ 25,750\\ \text {Conversion costs-beginning work-in-process inventory }&\$ 3,225\\\end{array}$

Stage of Completion:
$\begin{array}{lll}&\text { Materials }&\text { Conversion Costs }\\\text { Beginning work-in-process inventory } & 50 \% & 40 \% \\\text { Ending work-in-process inventory } & 50 \% & 30 \%\end{array}$
Required:
A) Compute equivalent units for materials and conversion costs.
B) Compute the cost per unit for materials and conversion costs. Round to two decimal places.
C) Compute the cost of the units transferred.
D) Compute the cost of the ending work-in-process inventory.