1) . Costs per Equivalent Unit

Georgia Products Inc. completed and transferred 185,000 particle board units of production from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process inventory was 16,000 units, which were 1/2 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $522,600, direct labor cost incurred was $109,430, and factory overhead applied was $25,670.

Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent.

a. Total conversion cost	$
b. Conversion cost per equivalent unit	$
c. Direct materials cost per equivalent unit	$

2)

The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 6,900 units, 4/5 completed					15,318
	31	Direct materials, 124,200 units	211,140				226,458
	31	Direct labor	55,350				281,808
	31	Factory overhead	31,128				312,936
	31	Goods finished, 126,000 units			302,124		10,812
	31	Bal. ? units, 3/5 completed					10,812

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

1. Direct materials cost per equivalent unit.	$
2. Conversion cost per equivalent unit.	$
3. Cost of the beginning work in process completed during March.	$
4. Cost of units started and completed during March.	$
5. Cost of the ending work in process.	$