Classic 50s Flooring produces linoleum flooring. Below is a partial production cost report for the Mixing Department. In the report, a unit is a gallon of linoleum cement (a mixture of linseed oil, pine resin, and wood flour).

Production Cost Report

Mixing Department

June

Quantity Reconciliation

Units in beginning WIP ................................................... 700

Units started .............................................................. 2,700

Units to account for ..................................................... 3,400

Units completed ......................................................... 2,300

Units in ending WIP (100% material, 70% conversion costs) ........ (a)

Units accounted for ........................................................ (b)

Cost per Equivalent Unit Calculation

Required
Fill in the missing data (items a through l). Round to 2 decimal places.

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Material Labor Total Overhead Cost Beginning WIP Cost incurred during Total $ 4,075 39,565 $ 1,200 11,610 $ 2,400 23,830 $ 475 4,125 June $12,810 $26,230 $43,640 $4,600 Units Units completed Equivalent units, ending WIP Total Cost per equivalent unit 2,300 (c) (f) 2,300 (d) (g) (1) 2,300 (e) (h) (k) (1) (i)