assigned

A) What is the direct materials cost per equivalent unit during March?

B) What is the conversion cost per equivalent unit in March? C) What amount of conversion costs is to the ending Work-in-Process account for April?

Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted average costing. The following information is available for the month of March 2015 for the Assembly department. 250 units Work in process, beginning inventory Conversion costs (30% complete) Units started during April Work in process, ending inventory: Conversion costs (50% complete) 800 units 200 units The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials $345,000 Conversion costs $360,000 Direct materials costs added during April $600,000 Conversion costs added during April $1,150,000