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Zee Corporation had 3600 units one-third completed at the beginning of the period. 12,000 units were completed and transferred during the period, 2000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period.
work in process, beginning of period ($8 per unit for Direct Materials): $37,200
Costs added during the period:
Direct Materials $83,200
Direct labor 62,000
Factory Overhead 24,800
Question 1: What is the DM/equivalent unit of the period?
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