Refer to the  information in T2-5. Sury also reported the following cost information in April:

Data From T2-5:

Sury Company reported the following physical unit  information for the month of April:

Work in Process                                               Units

Beginning inventory, April 1         . . . . . . . .   9,500

Added to production                     . . . . . . . . 42,500

Completed and transferred out  . . . . . . . .           ?

Ending inventory, April 30            . . . . . . . .   4,200

Ending inventory was 100% complete with respect to materials and 65% complete with respect to conversion costs. Direct materials are added at the beginning of the process, and conversion costs are applied  evenly throughout the process.

Required

a. What was the cost per equivalent unit for materials? Round your answer to two decimal places.

b. What was the cost per equivalent unit for conversion? Round your answer to two decimal places.

c. What cost would be assigned to the units transferred out of Work in Process Inventory?

d. What cost would be assigned to the ending Work in Process Inventory?

Transcribed Image Text:

Costs Materials Conversion Work in Process Beginning inventory, April 1 $11,000 $ 17,160 Added to production 67,044 114,218