Harmon Company uses the weighted average method in its process costing system. The Curing Department of Harmon Company reported the following information for the month of November.
| Units | % Complete with Respect to Conversion |
|
| Work in process, November 1 | 10,000 | 80% |
| Units started | 28,000 | |
| Completed and transferred out | 30,000 | |
| Work in process, November 30 | 8,000 | 30% |
| Costs for November: | Materials | Conversion |
| Work in process, November 1 | $34,500 | $48,600 |
| Added during the month | $146,000 | $194,400 |
All materials are added at the beginning of the process.
Compute the following items using the weighted average method:
a. The equivalent units of production for materials. (4 points)
b. The cost per equivalent unit for conversion. (4 points)
c. The total cost assigned to units transferred out of the Curing Department during November. (4 points)
d. The cost assigned to work in process inventory as of November 30. (4 points)