Marquita Filters pro¬ duces an air filter for use in jet aircraft. Parts are added at several points in their pro¬ duction process. In August, production began with 600 filters in Work in Process, 80 percent complete as to materials and 70 percent complete as to labor and overhead. During the month, an additional 3,200 units were started into production. Eight hundred filters were in Work in Process at the end of the month, and they were 60 percent complete as to materials and 50 percent complete as to labor and overhead.

Required
a. Calculate the cost per equivalent unit for each of the three cost items and in total.
b. Calculate the cost of items completed in August and the cost of ending Work in Process Inventory.
c. Reconcile the sum of the two costs in part b to the sum of beginning Work in Process and costs added in August.

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Cost Information for August: Direct material Direct labor Manufacturing overhead Total Beginning Work in Process Inventory $ 48,000 12,600 84,000 $144,600 Cost Added in August $ 317,400 94,500 590,900 $1,002,800