Question

Brady Products manufactures a silicone paste wax that goes through three processing departments—Cracking, Blending, and Packing....

Brady Products manufactures a silicone paste wax that goes through three processing departments—Cracking, Blending, and Packing. All of the raw materials are introduced at the start of work in the Cracking Department. The Work in Process T-account for the Cracking Department for May follows:

Work in Process—Cracking Department
  Inventory, May 1 (42,000 kilograms,
    conversion 4/5 complete)
102,900

Completed and transferred to
Blending (   ?    kilograms)

     ?     
  May costs added:
     Raw materials (341,000 kilograms) 640,980
     Conversion costs 281,787
  Inventory, May 31 (68,700 kilograms,
     conversion 2/3 complete)
     ?

The May 1 work in process inventory consists of $71,400 in materials cost and $31,500 in conversion cost. The company uses the weighted-average method.

Required:

1. Determine the equivalent units of production for May.

Materials Conversion
Equivalent units of production

2. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places.)

Materials Conversion
Cost per equivalent unit

3. Determine the cost of the units completed and transferred to Blending during May and the cost of ending work in process inventory. (Round intermediate calculations to 2 decimal places.)

Materials Conversion Total
Cost of ending work in process inventory $
Cost of units completed and transferred out

$   

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