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Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All
manufacturing costs are added uniformly in the mixing department.
Information for the mixing department for October is as follows:
Work in process, October 1:
Direct materials $42,000
Direct labor $50,400
Overhead $14,400
The following costs were incurred by the mixing department during October:
Direct materials $144,000
Direct labor $192,000
Overhead $60,000
By October 31, the company had produced 3,624 equivalent units in mixing department. Eclypso
uses the weighted average method. What is the total cost per equivalent unit of production?

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  • 1. Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows: Work in process, October 1: Direct materials $42,000 Direct labor $50,400 Overhead $14,400 The following costs were incurred by the mixing department during October: Direct materials $144,000 Direct labor $192,000 Overhead $60,000 By October 31, the company had produced 3,624 equivalent units in mixing department. Eclypso uses the weighted average method. What is the total cost per equivalent unit of production?