1. The Nichols Company uses the weighted-average method in its process costing system.

The company recorded 29,500 equivalent units for conversion costs for November in a
particular department. There were 6,000 units in the ending work in process inventory on
November 30, 75% complete with respect to conversion costs. The November 1 work in
process inventory consisted of 8,000 units, 50% complete with respect to conversion
costs. A total of 25,000 units were completed and transferred out of the department
during the month. The number of units started during November in the department was:

2. The Assembly Department started the month with 14,000 units in its beginning work in
process inventory. An additional 296,000 units were transferred in from the prior
department during the month to begin processing in the Assembly Department. There
were 14,000 units in the ending work in process inventory of the Assembly Department.
How many units were transferred to the next processing department during the month?

3. Diston Company uses the weighted-average method in its process costing system. The
first processing department, the Welding Department, started the month with 18,000 units
in its beginning work in process inventory that were 30% complete with respect to
conversion costs. The conversion cost in this beginning work in process inventory was
$44,820. An additional 90,000 units were started into production during the month. There
were 21,000 units in the ending work in process inventory of the Welding Department
that were 10% complete with respect to conversion costs. A total of $677,970 in
conversion costs were incurred in the department during the month.
What would be the cost per equivalent unit for conversion costs for the month? (Round
off to three decimal places.)
4. Loll Company uses the weighted-average method in its process costing system.
Operating data for the first processing department for the month of June appear below:

According to the company's records, the conversion cost in beginning work in process
inventory was $46,915 at the beginning of June. Additional conversion costs of $825,183
were incurred in the department during the month.
What was the cost per equivalent unit for conversion costs for the month? (Round off to
three decimal places.)

5. The following information pertains to Yap Company's Grinding Department for the
month of April:

All materials are added at the beginning of the process. Using the weighted-average
method, the cost per equivalent unit for materials is closest to: