Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Inspection occurs when units are 55% converted. Spoiled units generally constitute 5% of the good units. Data for December 2017 are as follows:
| WIP, beginning inventory 12/1/2017 | 22,900 units |
Direct materials (100% complete)
Conversion costs (75% complete)
| Started during December | 76,800 units |
| Completed and transferred out 12/31/2017 | 72,000 units |
| WIP, ending inventory 12/31/2017 | 19,000 units |
Direct materials (100% complete)
Conversion costs (70% complete)
Costs for December:
WIP, beginning Inventory:
| Direct materials added | 232,400 |
| Conversion costs added | 293,000 |
What is the amount of direct materials and conversion costs assigned to ending work in process using the weighted-average process-costing method? (Round any cost per unit calculations to the nearest cent.)
◦ $40,484; $49,644
◦ $74,860; $51,870
◦ $74,100; $52,402
◦ $156,293; $12,620
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