1A. Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 70,300 tons from the Casting Department in October. During October, the Rolling Department completed 83,800 tons, including 19,100 tons of work in process on October 1. The ending work in process inventory on October 31 was 5,600 tons.

B.

The Rolling Department of Kraus Steel Company had 3,400 tons in beginning work in process inventory (50% complete) on October 1. During October, 56,400 tons were completed. The ending work in process inventory on October 31 was 2,800 tons (70% complete).

What are the total equivalent units for direct materials for October if materials are added at the beginning of the process?

C.

The Rolling Department of Kraus Steel Company had 5,824 tons in beginning work in process inventory (50% complete) on October 1. During October, 72,800 tons were completed. The ending work in process inventory on October 31 was 6,552 tons (50% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

D. The cost of direct materials transferred into the Rolling Department of Kraus Company is $551,000. The conversion cost for the period in the Rolling Department is $319,300. The total equivalent units for direct materials and conversion are 2,900 tons and 5,150 tons, respectively.

Determine the direct materials and conversion costs per equivalent unit.

Direct materials cost per equivalent unit:	?$ per ton
Conversion cost per equivalent unit:	?$ per ton