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Question - Marigold is a toy maker that produces Flying Flingbats, a soft foam rubber weapon. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. Conversion was 60% complete for the 7,900 units in WIP on December 1 and 40% complete for the 5,400 units in WIP on December 31. During the month, 12,900 Flingbats were completed and transferred out as finished goods. Following is a summary of the costs for the period:
Direct Materials
Conversion Costs
Work in process, December 1
$19,200
$7,400
Costs added in December
32,040
23,473
Required - Using the weighted average method, prepare a schedule calculating the total cost per equivalent unit for December.
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