Question

please write the answer like this
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Betty DeRose, Inc. operates two departments, the handling department and
the packaging department. During April, the handling department reported
the following information:

                                           % complete      % complete
                                units         DM           conversion
work in process, April 1        18,000        38%             71%
units started during April      80,000
work in process, April 30       44,000        28%             74%

The cost of beginning work in process and the costs added during April
were as follows:

                                 DM         Conversion       Total cost
work in process, April 1      $ 64,996       $152,785         $217,781
costs added during April       190,336        232,407          422,743
total costs                    255,332        385,192          640,524

Calculate the cost of goods completed and transferred out during April
using the weighted average process costing method.

Answer 1

Unit transferred out = 18000+80000-44000 = 54000

	DM	Conversion
Unit transferred out	54000	54000
Ending WIP	44000*28% = 12320	44000*74% = 32560
Equivalent unit	66320	86560

Unit cost

	DM	Conversion
Beginning WIP	64996	152785
Cost added	190336	232407
Total Cost	255332	385192
Equivalent unit	66320	86560
Unit cost	3.85	4.45

Cost of unit transferred out

	DM	Conversion	Total
Cost of unit transferred out	54000*3.85 = 207900	240300	448200