Barnett Company uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in Department M. Conversion costs were 75% complete with respect to the 4,000 units in work in process at May 1 and 50% complete with respect to the 6,000 units in work in process at May 31. During May, 12,000 units were completed and transferred to the next department. An analysis of the costs relating to work in process at May 1 and to production activity for May follows: The total cost per equivalent unit for May was: Select one: a. $5.02 b. $5.10 c. $5.12 d. $5.25

Missing information:

                                                 Materials          Conversion

Work in process, May 1             $13,800               $3,740

Costs added during May         $42,000            $26,260

b. $5.10

Explanation:

materials added at the beginning of the process

Beginning WIP 4,000 units

Ending WIP 6,000 units

12,000 were completed and transferred out

total equivalent units:

total materials = $13,800 + $42,000 = $55,800

equivalent cost per unit = $55,800 / 18,000 = $3.10

total conversion costs = $3,740 + $26,260 = $30,000

equivalent cost per unit = $30,000 / 15,000 = $2

total equivalent cost per unit = $3.10 + $2 = $5.10

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