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During April, the production department of a process manufacturingsystem completed a number of units of a product and transferredthem to finished goods. Of these transferred units, 82,000 were inprocess in the production department at the beginning of April and328,000 were started and completed in April. April's beginninginventory units were 70% complete with respect to materials and 30%complete with respect to conversion. At the end of April, 104,000additional units were in process in the production department andwere 85% complete with respect to materials and 35% complete withrespect to conversion.
The production department had $1,512,630 of direct materials and$991,230 of conversion costs charged to it during April. Also, itsbeginning inventory of $242,340 consists of $206,850 of directmaterials cost and $35,490 of conversion costs.
1&2. Using the weighted-average method,compute the direct materials cost and the conversion cost perequivalent unit and assign April's costs to the department’soutput.