Refer to the data in Short Exercise S18-8 and your results for equivalent units of production. The Mixing Department of Fresh Foods has direct materials costs of $48,000 and conversion costs of $29,400 for October. Compute the cost per equivalent unit of production for direct materials and for conversion costs.
In Exercise
The Mixing Department of Fresh Foods had 50,000 units to account for in October. Of the 50,000 units, 40,000 units were completed and transferred to the next department, and 10,000 units were 20% complete. All of the materials are added at the beginning of the process.

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