29 Jun Question 1. Costs per Equivalent Unit
Question
1. Costs per Equivalent Unit
Oregon Products Inc. completed and transferred 72,000 particle board units of production from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process inventory was 2,900 units, which were 3?5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $202,230, direct labor cost incurred was $36,705, and factory overhead applied was $18,600.
Determine the following for the Pressing Department. Round “cost per equivalent unit” answers to the nearest cent.
a. Total conversion cost
$
b. Conversion cost per equivalent unit
$
c. Direct materials cost per equivalent unit
$
2. Equivalent Units of Production and Related Costs
The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.
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Determine the following:
a. The number of units in work in process inventory at the end of the period.
units
b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in “0”.
Work in Process-Assembly Department
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