Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): Work in Process—Mixing Department
June 1 balance 32,000 Completed and transferred to Finished Goods ?
Materials 141,245
Direct labor 90,500
Overhead 108,000
June 30 balance ?

The June 1 work in process inventory consisted of 4,900 units with $17,380 in materials cost and $14,620 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,400 units were started into production. The June 30 work in process inventory consisted of 7,800 units that were 100% complete with respect to materials and 50% complete with respect to conversion.

a. How many units were completed and transferred to finished goods during the period?
b. Compute the equivalent units of production for materials.
c. Compute the equivalent units of production for conversion.
d. What is the cost per equivalent unit for materials?
e. What is the cost of ending work in process inventory for materials?