Reference no: EM133185660
Question - The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows:
April 1, work in process:
Materials cost, 3,000 units $8,400
Conversion costs, 3,000 units, 40% completed 5,071
Materials added during April, 10,000 units 26,161
Conversion costs during April 31,530
Goods finished during April, 12,000 units 0
April 30 work in process, 1,000 units, 40% completed 0
All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. Compute the conversion cost per equivalent unit for April?