Jamalzadah produces a product that passes through 2 departments; Mixing and Cooking. In the mixing department, all direct materials are added at the beginning of the process. All other manufacturing inputs are added uniformly. The following information pertains to the mixing department for the month of June:
Beginning work in progress 50,000 kgs., 40% complete with respect to conversion costs
Direct materials - $20,000
Direct labour - $10,000
Overhead - $30,000
Ending work in progress 25,000 kgs., 60% complete with respect to conversion costs
Units completed and transferred to the Cooking department 185,000 kgs.
Costs added during the period Direct materials - $211,000
Direct labour - $100,000
Overhead - $270,000
Compute the cost per equivalent unit using the weighted average method