1a. The Rolling Department of Oak Ridge Steel Company had 4,300 tons in beginning work in process inventory (40% complete) on July 1. During July, 71,700 tons were completed. The ending work in process inventory on July 31 was 3,600 tons (50% complete).

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

1b. The Rolling Department of Oak Ridge Steel Company had 6,620 tons in beginning work in process inventory (60% complete) on July 1. During July, 66,200 tons were completed. The ending work in process inventory on July 31 was 5,296 tons (10% complete).

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

1c. The cost of direct materials transferred into the Rolling Department of Oak Ridge Steel Company is $551,200. The conversion cost for the period in the Rolling Department is $313,600. The total equivalent units for direct materials and conversion are 2,600 tons and 4,900 tons, respectively.

Determine the direct materials and conversion costs per equivalent unit.