Able Inc.uses the weighted-average method in its process costing system.The following data concern the operations of the company's first processing department for a recent month. 
Required:
a.Determine the equivalent units of production.
b.Determine the costs per equivalent unit.
c.Determine the cost of ending work in process inventory.
d.Determine the cost of the units transferred to the next department.
Definitions:
Cognitive Map
A mental representation of a spatial arrangement such as a maze.
Latent Learning
Learning that occurs without immediate reinforcement and is not demonstrated until a suitable motivation is provided.
Observational Learning
A learning process in which individuals acquire new behaviors by watching and imitating others, as proposed by Albert Bandura.
Operant Conditioning
A method of learning that occurs through rewards and punishments for behavior, through which an association is made between a behavior and a consequence.
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