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Zia Co. makes flowerpots from recycled plastic in two departments, molding and packaging. At the beginning of the month, the molding department has 3,000 units in inventory, 70% complete as to materials. During the month, the molding department started 23,000 units. At the end of the month, the molding department had 4,500 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department.
Cost information for the molding department for the month follows:

Beginning work in process inventory (direct materials)	$	2,200
Direct materials added during the month		37,900

QS 20-18 Weighted average: Computing equivalent units and cost per EUP (direct materials) LO C2, C3

Using the weighted-average method, compute the molding department’s (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Round "cost per equivalent unit of production" to 2 decimal places.)

2.

QS 20-19 Weighted average: Assigning costs to output LO C3

Using the weighted-average method, assign direct materials costs to the molding department’s output—specifically, the units transferred out to the packaging department and the units that remain in process in the molding department at month-end. (Do not round intermediate calculations.)

Answer 1