Pureform, Inc., uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units Materials Labor Overhead
Work in process inventory, beginning 64,000 $64,800 $27,900 $34,600
Units started in process 609,000
Units transferred out 630,000
Work in process inventory, ending 43,000
Cost added during the month $856,330 $343,735 $426,740

The beginning work in process inventory was 85% complete with respect to materials and 70% complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 25% complete with respect to labor and overhead.

Required:
a. Compute the first department's equivalent units of production for materials, labor, and overhead for the month.
b. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month.

Pureform, Inc.

                                                            Materials    Labor      Overhead

a. Equivalent units of production       657,950    640,750     640,750

b. Cost per equivalent unit                  $1.4           $0.58           $0.67

Explanation:

a) Data and Calculations:

                                                               Units

Work in process inventory, beginning 64,000  

Units started in process                     609,000

Units available for processing           673,000

Units transferred out                         630,000

Work in process inventory, ending     43,000

                                                                 Materials    Labor      Overhead

Work in process inventory, beginning   $64,800   $27,900     $34,600

Cost added during the month             $856,330  $343,735   $426,740

Total production costs for the month   $921,130   $371,635  $430,200

Equivalent units of production:

                                                            Units    Materials    Labor    Overhead

Units transferred out                     630,000   630,000  630,000   630,000

Work in process inventory, ending 43,000     27,950      10,750      10,750

Equivalent units of production                       657,950  640,750   640,750

Cost per equivalent unit:

                                                               Materials    Labor      Overhead

Total production costs for the month   $921,130   $371,635  $430,200

Equivalent units of production              657,950    640,750     640,750

Cost per equivalent unit                         $1.4           $0.58           $0.67

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