1.

a)The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $0.50 and $0.70, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,800
Started and completed during the period	54,000		54,000
Transferred out of Filling (completed)	54,000		57,800
Inventory in process, end of period	5,000		2,500
Total units to be assigned costs	59,000		60,300

The beginning work in process inventory had a cost of $2,660. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar.

b)The Filling Department of Eve Cosmetics Company had 3,200 ounces in beginning work in process inventory (90% complete). During the period, 46,400 ounces were completed. The ending work in process inventory was 4,200 ounces (70% complete).

What are the total equivalent units for conversion costs?

c)The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $108,500. The conversion cost for the period in the Filling Department is $93,000. The total equivalent units for direct materials and conversion are 31,000 ounces and 37,200 ounces, respectively.

Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.