1) what is the total number of units to be assaigned costs for direct materials?

2) For conversion costs?

3) Assuming Total Equilvalent Units of Direct Materials is is 50,000, find the direct materials cost per equivalent.

4) Assuming Total equivalent units of conversion costs is 1,000. find the conversion cost per equivalent unit

Inventory in process, January 1, 12,000 units: Direct materials costs for 12,000 units $40,000 Conversion costs, for 12,000 units, 50% completed 15,000 Total inventory in process January 1 $55,000 Direct materials cost for January, 82,000 units $550,000 Direct labor cost for January $125,000 Factory overhead applied for January $18,000 Total production costs to account for $748,000 Units transferred to Department B in January (includes units in process on January 1). 90.000 units Inventory in process January 31,4,000 units. 50% completed as Lo conversion costs