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The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: Work in process, April 1, 3,000 units: Direct materials cost, for 3,000 units $ 8,000 Conversion costs, for 3,000 units, 66.7% completed $ 6,000 Direct materials added during April, 10,000 units $ 30,000 Conversion costs during April $ 31,000 Goods finished during April, 11,500 units Work in process, April 30, 1,500 units, 50% completed All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The direct materials cost per equivalent unit for April is: All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The direct materials cost per equivalent unit for April is: $3.80 per unit $3.00 per unit $2.31 per unit $2.92 per unit ** Department B had 3,000 units in work in process that were 25% completed as to conversion cost at the beginning of the period, 13,700 units of direct materials were added during the period, 15,000 units were completed during the period, and 1,700 units were 55% completed as to conversion cost at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: 15,185 units 15,865 units 13,700 units 13,685 units ** Department B had 3,000 units in work in process that were 25% completed as to conversion cost at the beginning of the period, 13,700 units of direct materials were added during the period, 15,000 units were completed during the period, and 1,700 units were 55% completed as to conversion cost at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: 15,185 units 15,865 units 13,700 units 13,685 units **Given the following cost and activity observations for Taco Company's utilities, Taco's variable utilities costs per machine hour is equal to: May June July August Total Cost $12,750 18,450 11,250 14,700 Machine Hours 17,500 hrs. 21,500 15,000 19,000 $0.40 $0.75 $0.90 $1.11 The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: Work in process, April 1, 3,000 units: Direct materials cost, for 3,000 units $ 8,000 Conversion costs, for 3,000 units, 66.7% completed $ 6,000 Direct materials added during April, 10,000 units $ 30,000 Conversion costs during April $ 31,000 Goods finished during April, 11,500 units Work in process, April 30, 1,500 units, 50% completed All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The direct materials cost per equivalent unit for April is: All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The direct materials cost per equivalent unit for April is: $3.80 per unit $3.00 per unit $2.31 per unit $2.92 per unit ** Department B had 3,000 units in work in process that were 25% completed as to conversion cost at the beginning of the period, 13,700 units of direct materials were added during the period, 15,000 units were completed during the period, and 1,700 units were 55% completed as to conversion cost at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: 15,185 units 15,865 units 13,700 units 13,685 units ** Department B had 3,000 units in work in process that were 25% completed as to conversion cost at the beginning of the period, 13,700 units of direct materials were added during the period, 15,000 units were completed during the period, and 1,700 units were 55% completed as to conversion cost at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: 15,185 units 15,865 units 13,700 units 13,685 units **Given the following cost and activity observations for Taco Company's utilities, Taco's variable utilities costs per machine hour is equal to: May June July August Total Cost $12,750 18,450 11,250 14,700 Machine Hours 17,500 hrs. 21,500 15,000 19,000 $0.40 $0.75 $0.90 $1.11