Progressive Company produces a product in a process-costing system involving several departments. The company uses the weighted-average method of product costing. The first department’s data for the month of April follow:

Units in beginning work-in-process inventory 25,000

Units started during April1 210,000

Units completed during April 180,000

Units in ending work-in-process inventory 55,000

Direct materials added in current month $188,000

Conversion costs added in current month $124,000

Direct materials beginning work-in-process inventory $25,750

Conversion costs beginning work-in-process inventory $3,225

Stage of Completion:

Materials Conversion Costs

Beginning work-in-process inventory 100% 30%

Ending work-in-process inventory 100% 65%


A) Compute equivalent units for materials and conversion costs.

B) Compute the cost per unit for materials and conversion costs.

C) Compute the cost of the units transferred.

D) Compute the cost of the ending work-in-process inventory.