Tasty Turkish Delights Ltd produces desserts. Production is carried out in three processes — mixing, baking and packaging. The work in process accounts for the three processes for the month of April are set out below.

Required

(a) Calculate the unit materials cost, unit conversion cost, and total manufacturing cost per equivalent unit for the packaging process.

(b) Calculate the costs assigned to units transferred out and units in ending work in process for April for baking and packaging.

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April 30 Materials Labour Factory Overhead April 1 Balance 30 Labour Factory Overhead WIP - Mixing Work in Process - Mixing 62.000 18000 29 600 April 30 WIP - Baking 105000 Work in Process - Baking 4800 4000 April 30 WIP - Packaging 129 600 15 800 105000 Work in Process - Packaging April 1 Balance 30 Materials Labour Factory Overhead WIP - Baking *Conversion costs included - $320 3136 28 800 April 30 Finished Goods ? 14956 21060 129 600 Cost and production data for the final two processes are set out below. Inventory, 1 April Inventory, 30 April Units transferred out Baking 4000 units (40% complete) nil 180000 Packaging 3200 units (50% complete) 3800 units (60% complete) 179 400