the charges to work the charges to work the charges to workS

Solution

Answer:

A)

Total conversion cost

159775

b)

conversion cost per equivalent unit

0.70

c)

. Direct materials cost per equivalent unit

3.70

Working notes for the above answer is as under

a.

Total conversion cost

= $129,4200+$30,355

=$159,775

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b.

Conversion cost per equivalent unit.

Equivalent Unit Produced

= 214,000 + 19000*(3/4)

= 228,250

Conversion cost per equivalent unit

= 159,775/228,250

= $0.70

_____________________________________

C

Whole unit

Direct
material

Conversion

Units started and completed

214,000

100%

214000

100%

214000

Ending work in progress

19000

100%

19000

75%

14250

Total Units accounted for

233,000

233000

228250

Direct material cost per equivalent unit

=862,100/233,000

= $3.70

A)	Total conversion cost	159775
b)	conversion cost per equivalent unit	0.70
c)	. Direct materials cost per equivalent unit	3.70