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 $8,715 Conversion costs 23,826 Current period Direct materials (5,000 units) 105,000 Direct labor 178,800 Manufacturing overhead applied 113,400  Joyner uses the weighted average method

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 $8,715 Conversion costs 23,826 Current period Direct materials (5,000 units) 105,000 Direct labor 178,800 Manufacturing overhead applied 113,400 
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.