Belda Co. makes organic juice in two departments: Cutting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. Data for March for the Cutting department follows.

Required
1. Compute equivalent units of production for both direct materials and conversion.
2. Compute cost per equivalent unit of production for both direct materials and conversion.
3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end.

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Direct Materials Units Percent Complete 75% 10,000 Beginning work in process inventory... Units started and completed........ 210,000 220,000 Units completed and transferred out... Ending work in process inventory.... 40,000 50% Conversion Percent Complete 60% 30% Beginning work in process.. Costs added this period Direct materials.... Conversion.... Total costs to account for... $ 114,520 $ 223,200 1,233,960 1,457,160 $1,571,680