Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 80 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for the first week in March:

Required:

1. Calculate the equivalent units for each input category.

2. Calculate the unit cost for each category and in total.

3. What if a different type of material is also added at the end of the process (an individual wrapper for each truffle), costing $6,000? Calculate the new unit cost.

Transcribed Image Text:

Physical flow schedule: Units to account for: Units in BWIP Units started Total units to account for Units accounted for: Units completed: From BWIP Started and completed Units in EWIP Total units accounted for Inputs 120,000 Direct Materials Conversion Costs $22,500 $14,400 0 150,000 150,000 120,000 30,000 150,000