Lindy Manufacturing uses a process costing system to track the production of the single product it makes in one department. At the start of November, there were 8,000 units in process that were 100 percent complete for direct material and 70 percent complete for conversion costs (labor and overhead). Lindy began the production of 83,000 units during the month. In ending Work in Process inventory, there were 1,800 units that were 100 percent complete for material and 80 percent complete for conversion costs.

Cost Information _____Beginning Work in Process _____Costs Added in November

Direct material ..................... $3,000 ....................................... $71,620

Direct labor .......................... 300 ............................................. 8,764

Manufacturing overhead .......... 200 ............................................ 13,396

....................................... $3,500 ......................................... $93,780

Required

a. Calculate the cost per equivalent unit for each of the three cost item and in total.

b. Calculate the cost of the units completed in November and the cost of ending Work in Process inventory.

c. Reconcile the sum of the two costs in part b to the sum of beginning Work in Process and costs added in November.