Yoder Company uses the weighted-average method in its process costing system.

The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:

Units in process ..................................................................... 40,000

Percent complete with respect to materials ............................. 70%

Percent complete with respect to conversion ........................... 60%

Costs in the beginning inventory:

Materials cost ..................................................................... $8,600

Conversion cost .................................................................. $4,800

Units started into production during the month .................... 750,000

Units completed and transferred out during the month .

Costs added to production during the month:

Materials cost.................................................................. $223,000

Conversion cost............................................................... $149,000

Work in process, ending:

Units in process ..................................................................... 30,000

Percent complete with respect to materials ............................. 40%

Percent complete with respect to conversion ........................... 30%

Instructions

1. How many units were completed and transferred to the next department during the month?

2. What was the cost per equivalent unit for materials during the month?

3. How much cost, in total, was assigned to the ending work in process inventory?

Need only question 2 &3.