Bacon Manufacturing Company Has Two Departments,Assembly and Finishing Required:
1)Compute the Equivalent Units for the Finishing Department Using

Bacon Manufacturing Company has two departments,Assembly and Finishing.Consider the following data for the Finishing Department for April:
$\begin{array}{|l|c|c|c|c|c|c|}\hline&&\text { Transferred- }&\text { Direct}&\text { Direct }\\&\text { Units }&\text { in }&\text { Material }&\text { Labor}&\text { Overhead}&\text { Total }\\\hline \text { Beginning work in process } & & & &&& \$ 35,000 \\\hline \text { Started during the month } & & & & \\\hline \text { Completed during the month } & 18,000 & & & \\\hline \text { Ending work in process ( } ? \% \text { complete) } & 12,000 & & \\\hline \text { Costs added during month } & & \$ 300,000 & \$ 100000 & \$60,600 & \$ 40,000 & \text { \$ } 500,000 \\\hline\text { Cost per equivakent unit }&&&&&&\$20,000\\\hline\end{array}$

Required:
1)Compute the equivalent units for the Finishing Department using the weighted average method.
2)Compute the number of equivalent units for the department's ending inventory.
3)At what state of completion (percentage)are the units in the department's ending inventory? (State your answer in a percentage and round it to one decimal place.)
4)Compute the amount of cost that should be transferred out.
5)Compute the cost that should be assigned to the department's ending inventory.