Alamosa Co. manufactures a single product that goes through two processes — mixing and cooking. The following data pertains to the Mixing Department for September. Work-in-process Inventory Sept. 1 29,000 units Conversion complete 70 % Work-in-process inventory Sept. 30 15,000 units Conversion complete 50 % Units started into production in Sept. 69,000 Units completed and transferred out

$890,187

Explanation:

the number of equivalent units completed = units started + beginning work in process = 69,000 units + 29,000 = 98,000 units

the number of units completed and transferred out = 29,000 + 69,000 - 15,000 = 83,000

ending WIP equivalent units:

total materials cost per unit = $555,000 / 98,000 units = $5.663265

total conversion costs per unit = $458,100 / 90,500 units = $5.061878

total cost of manufactured goods under the weighted average method = 83,000 x ($5.6633 + $5.0619) = $890,187