The production department described in Exercise 20-8 had $ 850,000 of direct materials and $ 650,000 of direct labor cost charged to it during April. Also, its beginning inventory included $ 118,840 of direct materials cost and $ 47,890 of direct labor.
1. Compute the direct materials cost and the direct labor cost per equivalent unit for the department.
2. Using the weighted average method, assign April's costs to the department's output specifically, its units transferred to finished goods and it's ending goods in process inventory.