Compute equivalent production and cost per equivalent unit when

there are increased units. (Obj. 7). On October 1, 19X9. the beginning

work in process inventory for the Absorption Department of

Beauty Plus Personal Care Products, a cosmetics producer, was 1.000

units with prior department costs of $1,400. During the month,

22.000 units of concentrate with prior department costs of $33,200

were transferred into the Absorption Department. Because of the addition

of water to the solution, the number of units was increased. A

total of 32,000 units were transferred to the next department, and

2,000 units were in the ending work in process inventory.

a. Compute the equivalent production for prior department costs.

b. Compute the cost per equivalent unit for prior department costs.

c. What is the amount of prior department costs in the ending work

in process inventory?

LO.1