Work in process, April 1. 3.000 units: Direct materials cost, 3,000 units $ 7,200 Conversion costs, 3,000 units, 60% completed $ 6,000 Direct materials added during April 12,000 units $ 25,000 Conversion costs during April $ 35,750 Goods finished during April 14,000 units Work in process, April 30, 1,000 units, 40% 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 materials cost per equivalent unit for April is: BP 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 materials cost per equivalent unit for April is: $1.79 per unit $2.08 per unit $2.50 per unit $1.67 per unit Previous Page Next Page Page 14 of 22