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Pr 4-19 solution - corrected

# Pr 4-19 solution - corrected - Problem 419 WeightedAverage...

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Problem 4-19   Weighted-Average Method 1. Equivalent Units of Production Materials Conversion Transferred to next department ................................................................... 450,000 450,000 Ending work in process: Materials: 80,000 units  ×  75% complete .................................................   60,000     Conversion: 80,000 units  ×  25% complete ..............................................   20,00     0 Equivalent units of production ..................................................................... 510,000     470,000 2. Cost per Equivalent Unit Materials Conversion Cost of beginning work in process .......................................................... \$ 36,550 \$ 13,500 Cost added during the period ..................................................................   391,850       267,300     Total cost (a) ........................................................................................... \$428,400     \$280,800 Equivalent units of production (b) ............................................................ 510,000 470,000 Cost per equivalent unit, (a)  ÷  (b) ........................................................... \$0.84 \$0.597 rounded 3. Applying Costs to Units Materials Conversion Total Ending work in process inventory: Equivalent units of production (materials: 80,000  units  ×  75% complete; conversion: 80,000 units  ×  25% complete) .......................................... 60,000 20,000 Cost per equivalent unit

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Pr 4-19 solution - corrected - Problem 419 WeightedAverage...

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