Determine the equivalent units of production

Question

Problem: Timberline Associates uses the weighted-average method in its process costing system. The following data are for the first processing department for a recent month:

Work in process, beginning:
Units in process........................................................	2,400
Percent complete with respect to materials..............	75%
Percent complete with respect to conversion...........	50%
Costs in the beginning inventory:
Materials cost...........................................................	$8,400
Conversion cost........................................................	$7,200
Units started into production during the month.........	20,800
Units completed and transferred out..........................	22,200
Costs added to production during the month:
Materials cost...........................................................	$97,400
Conversion cost........................................................	$129,600
Work in process, ending:
Units in process........................................................	1,000
Percent complete with respect to materials..............	80%
Percent complete with respect to conversion...........	60%

Required:

Part A: Determine the equivalent units of production.

Part B: Determine the costs per equivalent unit.

Part C: Determine the cost of ending work in process inventory.

Part D: Determine the cost of the units transferred to the next department.