Brady Products manufactures a silicone paste wax that goes t

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 Completed and transferred to Blending(_kilograms) Inventory, May 1 (44,600 kilograms conversion 4/5 complete) 109,270 May costs added Raw materials (340,000 kilograms) Conversion costs 625,936 300,647 Inventory, May 31 (46,500 kilograms conversion 2/3 complete) The May 1 work in process inventory consists of $74,036 in materials cost and $35,234 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

Solution

1. equivalent unit :

2. calculate cost per equivalent unit :

3. Calculate cost of units completed and transferred out and ending work in process :

	Physical unit	%	material	%	conversion cost
Unit completed and transferred out	338100	100%	338100	100%	338100
Ending work in process	46500	100%	46500	2/3	31000
Total equivalent unit			384600		369100