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Cost per Equivalent Unit

The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $17,400 of direct materials.

a. Determine the number of units transferred to the next department. units

b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places.

Cost per equivalent unit of direct materials	$
Cost per equivalent unit of conversion	$

c. Determine the cost of units started and completed in November. $

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a. Assume that the units in beginning inventory would be completed first. How many units were then started and completed during the period? How many units are in ending work in process inventory?

b. Determine the cost of materials and conversion. Are the equivalent units the same for materials and conversion? When are materials added in the process?

c. In order for a unit to be completed it must be complete with respect to materials and conversion in the process.

Learning Objective 2.

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