Answers to b) Materials = 5.5

Conversion cost = 6.1

total = 11.6

the last column is "Conversion"

Crane Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 16,000 Units started into production 102,000 Units completed and transferred 93,500 Units in ending work in process 24,500 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials $ 64,200 Direct labour 19,400 Manufacturing overhead 16,400 Costs incurred during April include: Direct materials $ 561,000 Direct labour 197,900 Manufacturing overhead 373,670 (a) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Direct Materials Conversion costs Total equivalent units 102000 93700 Attempts: 1 of 2 used (b) Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.) Unit Production Costs Materials $ Conversion costs $ Total $ Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to O decimal places, e.g. 5,275.) Total Direct Materials Coi Beginning Inventory $ $ $ $ Complete beginning work in process inventory Started and completed Cost for units completed and transferred out $ $ $ Ending work in process inventory Total costs $ $ $