30

Elee of Production Work in process, beginning Started during period To account for Physical units Direct materials conversion 40,000 52.000 92,000 Good units completed Normal spollage Work in process, ending Accounted for 73.000 73,000 73,000 3,000 3,000 3.000 16,000 16,000 2600 92,000 85,600 Totals Direct Materials Conversion 38,000 $ 30,000 $ 8,000 186,880 126,400 60,480 Costs Work in process, beginning Costs added during period Total costs to account for 224,880 156,400 68,480 Use the information above from the Carnival Kayaks company for compute the cost per unit. Assume that the units equivalents are 92,000 and 85,600 respectively for each cost component. USE THE FIFO METHOD. Or a. $ 2.08045 Assume that the units equivalents are 92,000 and 85,600 respectively each component of costo THE FIFO METHOD. Or a. $ 2.08045 Ob. $ 2.4443 O C. $ 2.50 Or d. $ 2.1045