Refer to the information in T2-5. Sury also reported the following cost information in April:

From T2-5
Work in ProcessUnits
Beginning inventory, April.......1 8,000
Added to production...........45,000
Completed and transferred out...... ?
Ending inventory, April........ 30 5,000

Required
a. What was the cost per equivalent unit for materials?
b. What was the cost per equivalent unit for conversion?
c. What cost would be assigned to the units transferred out of Work in Process Inventory?
d. What cost would be assigned to the ending Work in ProcessInventory?

Transcribed Image Text:

Costs Materials Conversion Work in Process Beginning inventory, April 1 Added to production $11,000 66,380 $17,160 104,000