Compute equivalent units of production for materials, cost per equivalent unit, cost of units transferred out, and cost of ending work in process. (Objs. 2, 3, 4). The beginning work in process inventory in the Cooking Department of Mayfair Syrup Company on April 1, 19X9, was 1,000 units, to which 100 percent of materials had been added at a cost of $2,500. During April, 6,000 units were trans- ferred into the department and 6,700 units were transferred out to finished goods. Materials costs of $15,860 were incurred during the month. The 300 units in the ending work in process were 60 percent complete as to materials.

a. Determine the equivalent units of production for materials.

b. Compute the cost per equivalent unit for materials.

c. Compute the materials cost in the units transferred out to finished goods during the month.

d. Compute the materials cost in the ending work in process inventory for the Cooking Department.

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