Question: The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials
The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows:
| April 1, work in process: | |
| Materials cost, 3,000 units | $7,302 |
| Conversion costs, 3,000 units, | |
| 2/3 completed | $5,183 |
| Materials added during April, 10,000 units | $25,533 |
| Conversion costs during April | $32,123 |
| Goods finished during April, 11,500 units | - - - |
| April 30 work in process, 1,500 units, | |
| 1/2 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. What is the materials cost per equivalent unit for April?
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