Question: Question Content Area The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows: Line Item Description Amount Materials
Question Content Area
The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:
| Line Item Description | Amount |
|---|---|
| Materials cost, 3,000 units | $ 7,200 |
| Conversion costs, 3,000 units, 40% completed | 6,000 |
| Materials added during April, 10,000 units | 25,000 |
| Conversion costs during April | 30,800 |
| Goods finished during April, 12,000 units | |
| April 30 work in process, 1,000 units, 40% completed |
All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is
a. $2.50
b. $5.25
c. $2.75
d. $2.48
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