Reference no: EM132477123
Costs per Equivalent Unit
The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.
ACCOUNT Work in Process-Baking DepartmentACCOUNT NO.
Balance
Date Item Debit Credit
Mar.1 Bal., 5,400 units, 3/5 completed 9,342
31 Direct materials, 97,200 units 136,080 145,422
31 Direct labor 37,190 182,612
31 Factory overhead 20,914 203,526
31 Goods finished, 98,400 units 196,638 6,888
31 Bal. ? units, 2/5 completed 6,888
Question 1: a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.
1. Direct materials cost per equivalent unit$
2. Conversion cost per equivalent unit$
3. Cost of the beginning work in process completed during March$
4. Cost of units started and completed during March$
5. Cost of the ending work in process$
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