following are selected operating data for Jackson Company's Blending Department for April 2019. Tinting and packaging operations are carried out subsequently in other departments.                                       Beginning inventory   4,000 units, 60% complete                 Started and completed   68,000 units                 Ending inventory   6,000 units, 30% complete                                           Calculate the equivalent units completed using the weighted average method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout.

Equivalent Units and Product cost Report-Weighted Average Method The following data (and annotations) are for Joyner Company's processing department work-in-process account for the month of June 2019: Beginning inventory (700 units, 40% complete)     Direct materials   $20,335 Conversion costs   55,594 Current period     Direct materials (5,000 units)   245,000 Direct labor   417,200 Manufacturing overhead applied   264,600 Joyner uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work-in-process is composed of 900 units, 70% complete. Compute the following: a. Equivalent units for materials and conversion. b. Cost per equivalent unit for materials and conversion. c. Total cost assigned to the units transferred out.

4. Requirement 1. Compute the equivalent units of production for direct materials and for conversion costs for the mixing Department. Complete the partial production cost report below for the ​mixing Department, showing the equivalent units of production for direct materials and for conversion costs.

Hook Bait Incorporated processes king salmon for various distributors. Two departments are involved — processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2020 are provided below:     Tons of King Salmon Percent Completed Materials Conversion Work-in-process inventory — June 1 3,400 85 87 Work-in-process inventory — June 30 4,700 60 37 Started processing during June 9,600       Total equivalent units for materials under the weighted-average method are calculated to be:   Multiple Choice   10,496 equivalent units.   8,010 equivalent units.   11,120 equivalent units.   7,865 equivalent units.   10,039 equivalent units.

Star Plastic company produces plastic cups. table below are the data for April 2019. Star Plastic uses the weighted average method for inventory calculations. raw materials are added at the beginning of the production process while conversion costs are added evenly throughout the process. calculate equivalent units (EU) for DIRECT MATERIALS Physical Units Direct Conversion Materials Costs $ 13,332 Work in process, beginning inventory (April 1) Degree of completion of beginning work in process Started during April Good units completed and transferred out during April Work in process, ending inventory (April 30) Degree of completion of ending work in process Total costs added during April Normal spoilage as a percentage of good units Degree of completion of normal spoilage Degree of completion of abnormal spoilage 2,400 $21,240 100% 50% 12,000 10,800 2,160 100% 75% $97,560 $111,408 10% 100% 100% 100% 100%

Hook Bait Incorporated processes king salmon for various distributors. Two departments are involved — processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2020 are provided below:     Tons of King Salmon Percent Completed Materials Conversion Work-in-process inventory — June 1 1,500 90 80 Work-in-process inventory — June 30 2,800 60 40 Started processing during June 7,800       Total equivalent units for materials under the FIFO method are calculated to be:   Multiple Choice   6,830 equivalent units.   8,180 equivalent units.   6,980 equivalent units.   7,140 equivalent units.   7,620 equivalent units.