Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

$$

Beginning WIP Inventory

$10,000$ units

Direct materials costs in beginning WIP Inventory

$$25,600$

Conversion costs in beginning WIP Inventory

$$23,750$

Units started

$46,000$ units

Units completed

X Units

Costs added: materials

$$155,040$

Costs added: conversion

$$230,710$

Ending WIP Inventory

$12,000$ units

$(50\%$ complete for materials and $40\%$ complete for conversion$)$

$$

Don't include $"$$$"$ or $","$ in your answers, round Cost per equivalent Unit to $2$decimal$$points$,$ round all other$$numbers to the nearest dollar.

$1.$

Calculate the Equivalent Units of$$Production$$for Direct Materials and Conversion Costs

Direct Materials:$$

Conversion Costs

$2.$

Calculate the Total Costs to be accounted for Direct Materials and Conversion Costs

Direct Materials:$$

Conversion Costs

$3.$

Calculate the Cost per Equivalent Unit for Direct Materials and Conversion

Direct Materials:$$

Conversion Costs

$4.$

Determine the Costs to be allocated to Completed Units and Ending Work$-$in$-$Process

Completed

Ending Work$-$in$-$Process