3.

The Filling Department of Eve Cosmetics Company had 6,600 ounces in beginning work in process inventory (40% complete). During the period, 60,400 ounces were completed. The ending work in process inventory was 5,400 ounces (60% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

4.

The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $194,340. The conversion cost for the period in the Filling Department is $53,600. The total equivalent units for direct materials and conversion are 24,600 ounces and 33,500 ounces, respectively.

Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.

Direct materials cost per equivalent unit:	$ per ounce
Conversion costs per equivalent unit:	$ per ounce

5.

The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $0.30 and $1.60, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		5,500
Started and completed during the period	69,000		69,000
Transferred out of Filling (completed)	69,000		74,500
Inventory in process, end of period	8,000		3,200
Total units to be assigned costs	77,000		77,700

The beginning work in process inventory had a cost of $3,520. 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	$