Dulce Company produces premium chocolate candy bars. Conversion costs are added uniformly. For March, EWIP is 40 percent complete with respect to conversion costs.

The following information is provided for March:

Required:
1. Calculate the equivalent units for each input category.
2. Calculate the unit cost for each category and in total.
3. What ifa different type of materials is a/so added at the end of the process (a candy wrapper), costing $4,000? Calculate the new unit cost.LO1

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Physical flow schedule: Units to account for: Units in BWIP Units started Total units to account for Units accounted for: Units completed: From BWIP Started and completed Units in EWIP Total units accounted for 0 50,000 50,000 0 40,000 40,000 10,000 50,000 Inputs Direct Materials Conversion Costs $25,000 $44,000