Classic 50s flooring produces linoleum flooring. Below is a partial production cost report for the Mixing Department. In the report, a unit is a gallon of linoleum cement (a mixture of linseed oil, pine resin, and wood flour).

Production Cost Report

Mixing Department

June

Quantity Reconciliation

Units in beginning WIP..............400

Units started...................2,100

Units to account for................2,500

Units completed..................2,300

Units in ending WIP (100% material,

70% conversion costs).. ............(a)

Units accounted for....... ....... (b)

Cost per Equivalent Unit Calculation

Required
Fill in the missing data (items a throughl).

Transcribed Image Text:

Material Labor Overhead Total Cost 475 4125 1,200 11,610 4,075 Beginning WIP Cost incurred during June Total Units Units completed Equivalent units, ending WIP Total Cost per equivalent unit 2,400 23,830 $26,230 54600 $180 23830 3956 $4,600 43,640 2,300 2,300 2,300 g)