Hanes has a product that passes through two processes: knitting and finishing. direct materials are added uniformly in the second process. units are measured the same way in both departments. the second department (finishing) had the following physical flow schedule for the month:

unit to account for:

units, beginning work in process : 50% complete 50,000

units started: 260,000

total units to account for: 310,000

units accounted for:

units, ending work in process: 40% complete 65,000

units complete: 245,000

units accounted for: 310,000

cost in beginning work in process for the finishing department were:

Direct materials: 5,000

conversion costs: 7,500

transferred in: 10,000

costs added during this month

Direct materials: 32,500

conversion costs: 48,750

transferred in: 65,000

USING THE FIRST-IN FIRSTOUT process costing method, answer the following questions for the month:

a. how many equivalent units housed Hanes use to calculate direct materials cost?

b. how many equivalent units housed Hanes use to calculate conversion cost?

c. how many equivalent units housed Hanes use to calculate transferred-in cost?

d. what is the direct material cost per unit?

e. what is the conversion cost per unit?

f. d. what is the transferred-in cost per unit?