Exercise 5-9 (Algo) Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO5-2, LO5-3] Pureform, Incorporated, 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: Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month Units 70,000 669,000 690,000 49,000 1. Equivalent units of production 2. Cost per equivalent unit Materials Materials $ 61,100 $ 323,805 $ 462,650 The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% complete with respect to labor and overhead. Labor $ 808,060 Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2 decimal places.) Labor $ 26,300 Overhead $ 37,500 Overhead

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A company is considering two mutually exclusive investments with a discount rate of 10%.The cash flows of the projects over time follows:  Time Project A Project B 0 - RM300,000 - RM405,000 1 - RM387,000 RM134,000 2 - RM193,000 RM134,000 3 - RM100,000 RM134,000 4 RM600,000 RM134,000 5 RM600,000 RM134,000 6 RM850,000 RM134,000 7 - RM180,000 RM0 Net Present value given :       Time Project A Project B   Project A Project B 0 -300,000 -405,000 1.0000   (300,000.00)   (405,000.00) 1 -387,000 134,000 0.9091   (351,818.18)     121,818.18 2 -193,000 134,000 0.8264   (159,504.13)     110,743.80 3 -100,000 134,000 0.7513     (75,131.48)     100,676.18 4 600,000 134,000 0.6830    409,808.07       91,523.80 5 600,000 134,000 0.6209    372,552.79       83,203.46 6 850,000 134,000 0.5645    479,802.84       75,639.51 7 -180,000 0 0.5132…