Weston Products manufactures an industrial cleaning compoundthat goes through three processing departments—Grinding, Mixing,and Cooking. All raw materials are introduced at the start of workin the Grinding Department. The Work in Process T-account for theGrinding Department for May is given below:
| Work in Process—Grinding Department |
| Inventory, May 1 | 137,970 | Completed and transferred
to the Mixing Department | ? |
| Materials | 630,260 | | |
| Conversion | 215,880 | | |
| Inventory, May 31 | ? | | |
The May 1 work in process inventory consisted of 73,000 poundswith $102,930 in materials cost and $35,040 in conversion cost. TheMay 1 work in process inventory was 100% complete with respect tomaterials and 30% complete with respect to conversion. During May,394,000 pounds were started into production. The May 31 inventoryconsisted of 122,000 pounds that were 100% complete with respect tomaterials and 60% complete with respect to conversion. The companyuses the weighted-average method in its process costing system.
Required:
1. Compute the Grinding Department's equivalent units ofproduction for materials and conversion in May.
2. Compute the Grinding Department's costs per equivalent unitfor materials and conversion for May.
3. Compute the Grinding Department's cost of ending work inprocess inventory for materials, conversion, and in total forMay.
4. Compute the Grinding Department's cost of units transferredout to the Mixing Department for materials, conversion, and intotal for May.
