Initial inventory consisted of the following costs: 

materials, $22.989; and the conversion cost is $10,864.

Costs added during the month consisted of: 

materials, $74,928; and the conversion cost is $35,500.

Required

1. What were the equivalent units for the month?

2. What were the equivalent per unit costs for the month? 

3.  How many of units transferred to the next department were started and completed within the month?

Units to be calculated:
Work in progress, April 1 (materials 90% complete; conversion 80% complete)	9.700
Production started	31.900
Total units to be calculated	41.600
Units are accounted for as follows:
Transferred to the next department	27.600
Work in progress, April 30 (materials 75% complete; conversion 50% complete)	14.000
Calculated total units	41.600

Cost Settlement
Cost to be calculated:
Work in progress, April 1	$	33.853
Added cost during the month		110.428
Total cost to be calculated	$	144.281
The cost is accounted for as follows:
Work in progress, April 30	$	36.365
Transferred to the next department		107.916
Calculated total cost	$	144.281