Below are the production data for Department A1 for the first month of operation:

Costs charged to Department A1:

Materials$12,000

Labor2,800

Overhead12,400

During the first month of operations, 4,000 units were started into production; 3,500 units were transferred out; and the remaining 500 units are 100% completed with respect to materials and 60% complete with respect to conversion costs.

Instructions

Compute the following:

(a)Unit materials cost.

(b)Equivalent units of conversion costs.

(c)Unit conversion cost.

(d)Total cost of 500 units in process at end of month.

(e)Total cost of 3,500 units transferred out.