2 3 The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: 4 5 April 1, work in process: $ 6 Materials cost, 5,000 units 12,500 7 Conversion costs (CC), 5,000 units, 80% compl 8,500 8 Costs added to WIP during April: 9 Materials added during April, 18,000 units 45,000 10 Conversion costs during April 35,000 11 Goods finished during April, 20,000 units 12 April 30, work in process, 3,000 units, 60% completed 13 14 15 All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories. 16 17 Required: 18 19 A. The materials cost per equivalent unit (to the nearest cent) for April: 20 B. The conversion costs per equivalent unit (to the nearest cent) for April: 21 22 Solution: 23 Physical unit: % of completio Equivalent units (EU) 24 DM CC DM CC 25 Units completed and Transferred to Finished goods 26 Ending WIP 27 Total EU 28 Costs 29 Beginning WIP costs 30 Costs added during April 31 Total costs 32 Costs per EU 33 34 35