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Cost per equivalent unit

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The Springfield Company uses a process costing system. During January the processing department transferred out 49,000 units. The January 31st work-in-process inventory in the processing department consisted of 41,000 equivalent units of material and 18,000 equivalent units of labor and overhead. The cost per equivalent unit was $3.75 for materials and $4.95 for labor and overhead. The "Total Cost to Account for" section of the production report for September will show which of the following amounts?

  • $242,850
  • $513,300
  • $426,300
  • $669,150

 

Reference no: EM131205804

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