4. At H&K Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied.Other details include:

WIP beginning units

11,000 units

Units added

12,000 units

Units completed and transferred out

17,000 units

WIP ending units (40% for conversion)

6,000 units

Beginning WIP direct materials cost

$50,000

Beginning WIP conversion cost

$78,600

Costs of materials added

$226,000

Costs of conversion added

$290,000

At H&K Corporation,

a. What are the total equivalent units for direct materials?______

b. What are the total equivalent units for conversion costs? ______

c. What is the cost per equivalent unit for direct materials?______

d. What is the cost per equivalent unit for conversion costs? ______

e. What is the cost of each unit completed and transferred out? ______

f. What is the average cost of each unit remaining in ending WIP? ______

g. H&K corporation sets the selling price of each completed unit four times its manufacturing cost (the manufacturing cost is 25% of selling price). How much do they sell each completed unit? _______