1. assume equivalent units of production for direct materials are 56,000 and and conversions is 58,000 units respectively. compute total cost per equivalency unit.

2. assume direct materials cost $3.35 and conversion cost $4.10 per unit, respectively. compute total cost of units completed and transferred out.

At Roswell Company, direct materials are added at the start of the process and conversion costs are added evenly throughout the process. Company is using FIFO Method. The following data is for Assembly department for month of November Physical Units Beginning Work in process inventory units (conversion costs 6,000 are 30% complete) Units started during November 54,000 Units completed and transferred out during current month 50,000 Ending Work in process inventory units (conversion costs 10,000 are 65% complete) The following cost data are available: Work in process, beginning inventory Direct material Conversion costs Costs added during current period Direct material Conversion costs $15,000 $7.560 $176.400 $255,200