Reference no: EM13794873
Universal Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing, and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 17,800 units and 18,900 units, respectively, with the latter units being 2/3 complete at the end of the period. Universal started 36,800 units into production and completed 35,700 units. Manufacturing costs follow.
Beginning work in process: Materials, $60,000; conversion cost, $192,000
Current costs: Materials, $253,000; conversion cost, $497,000
Universal's equivalent-unit cost for materials is?
Universal's equivalent-unit cost for conversion cost is
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