14-32 Basic Process Costing A department of Jamestown Textiles produces cotton fabric. All direct materials are introduced at the start of the process. Conversion costs are incurred uniformly throughout the process. In April, there was no beginning inventory. Units started, completed, and transferred were 675,000. Units in process on April 30 were 249,000. Each unit in ending work in process was 35% converted. Costs incurred during April were direct materials at $4,158,000 and conversion costs at $1,905,375. 1. Compute the total work done in equivalent units and the unit cost for April. 2. Compute the cost of units completed and transferred. Also, compute the cost of units in ending work in process. 14-32 1. (Step 2) Equivalent Units (Step 1) Direct Conversion Physical Units Flow of Production Materials Started and completed Work in process, ending inv. Units accounted for Work done to date Totals Direct Conversion Materials Costs Total costs to account for (Step 3) Divide by equivalent units (Step 4) Unit costs 2 Totals Application of costs (Step 5): To units completed and transferred, $ To units still in process, end, units Direct materials $ Conversion costs $ Work in process, end $ Total casts accounted for $