Barnett Company uses the weighted-average method in itsprocess costing system. The company adds materials t thebeginning of the process in Department M. Conversion costsere 75% complete with respect to the 4,000 units in work in processat May 1 and 50% complete with respect to the 6,000 units in workin process at May 31. During May, 12,000 units were completedand transferred to the next department. an analysis of thecosts relating to work in process at May 1 and to productionactivity for May follows:
Materials Conversion
Work in process5/1.......................$13,800 $3,740
Costs added duringMay................$42,000 $26,260
The total cost per equivalent unit for May was: