1-Equivalent Units of Conversion Costs

The Filling Department of Eve Cosmetics Company had 4,700 ounces in beginning work in process inventory (60% complete). During the period, 58,200 ounces were completed. The ending work in process inventory was 4,700 ounces (40% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

2-

Cost of Units Transferred Out and Ending Work in Process

The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.75 and $1.00, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		1,600
Started and completed during the period	41,000		41,000
Transferred out of Filling (completed)	41,000		42,600
Inventory in process, end of period	4,000		1,200
Total units to be assigned costs	45,000		43,800

The beginning work in process inventory had a cost of $1,100. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar.

Completed and transferred-out production	$
Inventory in process, ending	$