Compute the equivalent units of production for 1 materials

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The Blending Department of Luongo Company has the following cost and production data for the month of April.

Costs:

  Work in process, April 1

  Direct materials: 100% complete
$110,000
  Conversion costs: 20% complete
77,000
  Cost of work in process, April 1
$187,000
  Costs incurred during production in April

  Direct materials
$880,000
  Conversion costs
401,500
  Costs incurred in April
$1,281,500

Units transferred out totaled 18,700. Ending work in process was 1,100 units that are 100% complete as to materials and 40% complete as to conversion costs.

1) Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April.

2) Compute the unit costs for the month.

Reference no: EM13484218

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