 In this presentation, we will assign costs to units using the weighted average method. In our problem, this was the given data we've seen in prior presentations along with this data, this being the unit data that we have, this being the cost data that was given. We then calculated in a prior presentation the compute equivalent units of production. So these are the equivalent units of production with regards to materials and conversion. We broke them out to the units completed and transferred out of the department and the work in process because those are the two things that we're concerned with because those are the two things we want to use in order to allocate out our dollar amounts to the dollar amounts that are still in work and process at the end of the time period in our department, the amount that has been transferred out. We then calculated the cost per equivalent unit to help with that transfer process. And we have that broken out by materials and conversion, these being the dollar amounts, the total dollar amounts given over here. We know the dollar amounts from the beginning process and the amounts added. What we need to consider then are the amounts, dollar amounts that are still in our department and the dollars that should be transferred out. In order to do that then, we calculated the totals. This is the total dollar amounts that we need to account for. This is the total dollar amount that we need to account for. And then we divided that out by from materials and conversion by the equivalent units of production per department. And then we've got our cost per equivalent unit. We can then take this cost per equivalent unit and multiply it times the appropriate amount for the units completed and transferred out and the work in process that's still there as of the end of the time period. And in so doing, apply out our costs. To do that, we're going to start off with the ending work in process in units. We're going to go to materials. We're going to get that from our table up top. So here's the work in process at the end of the time period for materials. We want that $594. And then for conversion, we're going to say this equals and we're going to do the same for the conversion. So here's the conversion $297. That's from our table we did in a prior presentation. Then we're going to pick up our cost per equivalent unit. So we'll pick up our cost per equivalent unit we calculated last time the 21. So this equals the 21. And then this is going to be the 15 for the conversion so 21 for materials 15 for the conversion. And that's going to give us then the cost of ending work in process. And we will of course multiply those two out. So we've got the units of the $594 times the dollar amount of 21. We're going to apply out the 12 474 for the materials and then the 297 units times the $15 amount. $4455. So we'll do that here. This equals the $594 times the 21. This equals the $297 times the 15. And that gives us the 4455. And then if we sum those two up this plus this will be the $16929. So this equals the sum of these two items the $16929. Now we're going to take the units completed and transferred out. And so we'll take a look at the materials units completed and transferred out. And that's going to be the $5940. And then we'll do the same for the conversion that's going to be from our table up top. And that's the $5940 as well. And then we're going to take once again the cost per equivalent unit, which is this number, same cost per equivalent unit, it's the 21 and the 15. And then we'll multiply those items out. And that'll be the cost of units transferred out the cost of units that are no longer in our department 5940 times 21. That gives us the 124740. And then the 5940 times the 15 is the 89100. So if we multiply those out, then this equals this number times this number. And this equals the 5940 times the $15 amount. We then add these two up, that's going to give us the 213,840. So we'll say this equals the sum of these amounts. There is that. And now for our check figure, this should add up to the total cost, right? Because before we had this total cost, this 23769 that we needed to apply out to the units that are still in our, in our department and those that were transferred out. So this then is the units that are still in our department, not this is the dollar amount that's still in our department and those transferred out in terms of dollars. So now if we sum this up for our check figure, it should be this plus this, which will give us the check figure here, letting us know that we applied this out. And if you think about it, mull over this calculation, and you'll consider that this is we're basically using a kind of a ratio type of calculation to figure out the application of this dollar amount based on the equivalent number of units cost per equivalent units to these two components, because these two components of course add up to the 6534 to the totals. And therefore it has to, it has to work out to work out evenly. And this is just basically our check figure to make sure that we have done. So