Caitlin Carpet manufactures broadloom carpet in seven proces

Caitlin Carpet manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing and shearing. In the Dyeing Department, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2018 follows: the icon to view the data.) Read the reguirements Data Table 560 Transferred in 635 Total units to account for UNITS Units accounted for 75 rolls 560 rolls 500 rolls 135 rolls Completed and transferred out 500 135 635 500 135 635 500 108 608 500 Transferred in from Spinning Department during November Completed during November Ending Work-in-Process (8096 complete for conversion work) 135 Ending work-in-process Total units accounted for Transferred Direct Total COSTS COSTS Materials Costs Beginning Work-in-Process Inventory (transferred in costs, $4,400; materials cost, $1,575; conversion costs, $5,199) Transferred in from Spinning Department Materials cost added during November Conversion costs added during November (manufacturing wages, $8,445; manufacturing overhead allocated, $43,508) $ 11,174 Costs to account for. Beginning work-in-process 21,000 11,760 51,953 21000 11760 51953 Costs added during the period Total costs to account for Divided by: Total EUP Cost per equivalent unit Print Done Choose from any list or enter any number in the input fields and then click Check Answer

Solution

Calculate cost per equivalent unit

COSTS	Transferred in	Direct material	Conversion cost	Total cost
Cost to account for
Beginning work in process	4400	1575	5199	11174
Cost added during period	21000	11760	51953	84713
Total cost to account for	25400	13335	57152	95887
Divided by:Total EUP	635	635	608
Cost per equivalent unit	40	21	94	155