The gasson company uses the weighted-average method in its process costing system. the company's ending work in process inventory consists of 17,000 units, the ending work in process inventory is 100% complete with respect to materials and 60% complete with respect to labor and overhead. if the costs per equivalent unit for the period $4.10 for the materials and $2.10 for labor and overhead, whatis the balance of the ending work in process inventory account would be: (do not round cost per equivalent unit) $69,200 $91,120 $105,400 $82,620

The solution would be like this for this specific problem:

Given:

ending work = 17,000

ending work (labor and overhead) = 60%

Completion: Inventory completion (materials) = 100%; Inventory completion (labor and overhead) = 60%

Materials cost per equivalent unit = $4.10

Materials cost per equivalent unit = $2.10

First, we get the ending work of the labor and overhead:

17,000 * .6 = 10,200

Now that we have the equivalent units of production for the labor and overhead, we now compute for the cost of ending work for both materials and labor and overhead.

Materials = 17,000 * $4.10

= 69,700

Labor and Overhead = 10,200 * $2.10

= 21,420

Adding both the Materials and Labor and Overhead costs:

$69,700 + $21,420 = $91,120.

Therefore, the balance of the ending work in process inventory account would be $91,120.

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