Compute the equivalent units of production using the weighted average method. Compute the cost per equivalent unit using the weighted average method. Assign costs to units using the weighted average method. Prepare a cost reconciliation report.

Industrial engineers who specialize in ergonomics are concerned with designing workspace and devices operated by workers so as to achieve high productivity and comfort. a paper published in this research area reports on a study of preferred height for an experimental keyboard with large forearm-wrist support. a sample of 31 trained typists resulted in an average preferred height of 80.0 cm