Zia co. makes flower pots from recycled plastic in two departments, molding and packaging. at the beginning of the month, the molding department has 2,800 units in inventory, 70% complete as to materials. during the month, the molding department started 22,000 units. at the end of the month, the molding department had 4,200 units in ending inventory, 80% complete as to materials. units completed in the molding department are transferred into the packaging department. cost information for the molding department for the month follows: beginning work in process inventory (direct materials) $ 2,000 direct materials added during the month 35,900 using the weighted-average method, assign direct materials costs to the molding department output—specifically, the units transferred out to the packaging department and the units that remain in process in the molding department at month-end. (do not round intermediate calculations.)

ending WIP inventory (materials) 5,314.86 dollars

Explanation:

Weighted average puts the beginning WIP inventory together with the cost added during the period.

Total cost: 2,000 beginning + 35,900 added during the period = 37,900

Equivalent units:

The EU will be the complete units plus the percentage of completion in the ending WIP innvetory

Beginning    2,800

Started       22,000

Ending        (4,200)  

Completed 20,600

percentage of completion ending WIP 80%

EU ending WIP  4,200 x 80% = 3,360

Total equivalent units: 20,600 + 3,360 = 23,960

Cost per equivalent unit:

37,900 dollars / 23,960 units = 1,581803005008347

we are asked to not round so we use the complete number:

ending WIP value: 3,360 EU x 1.581803005008347 per EU= 5314,858096828047 dollars

a recipe serves 8 people, and calls for 5 lbs of apples and 2 cups of flour. you want to prepare it for 24 people. divide 24 by 8 to get 3, and then multiply your ingredients by 3.

so for 24 people, you'll need 15 lbs of apples, and 6 cups of flour.

answer; situational irony;