Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $5,000100\%80\%$

Completed and transferred out $26,000$

Ending work in process inventory $10,000100\%40\%$

Beginning work in process

Direct materials $ $77,400$

Conversion $76,000$ $ $153,400$

Costs added this period

Direct materials $405,000$

Conversion $368,000773,000$

Total costs to account for $ $926,400$

Compute the equivalent units of production for both direct materials and conversion.

Compute the cost per equivalent unit for both direct materials and conversion.

Assign costs to the department$$s output$$specifically$,$ to the units transferred out and to the units in ending work in process inventory.