Determine the direct materials cost per equivalent unit

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Problem - Georgia Products Inc. completed and transferred 89,000 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 2,400 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 $219,360, direct labor cost incurred was $28,100, and factory overhead applied was $12,598.

Required - Determine the following for the Pressing Department:

a. Total conversion cost

b. Conversion cost per equivalent unit

c. Direct materials cost per equivalent unit

Reference no: EM132715250

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