1. A department began the month with 50,000 units in work in process inventory. These units were 90% complete with respect to direct materials and 40% complete with respect to conversion. During the month the department started 286,000 units; 220,000 of these units were completed during the month. The remaining 66,000 units are in ending work in process inventory, 80% complete with respect to direct materials and 30% complete with respect to conversion. Use FIFO method of process costing to:
   1. Compute the departments equivalent units of production for the month for direct materials
   2. Compute the departments equivalent units of production for the month for conversion

2. A department started the month with beginning work in process inventory of $130,000 ($90,000 for direct materials and $40,000 for conversion). During the month, the department incurred additional direct materials costs of $700,000 and conversion costs of $500,000. Assume that equivalent units for the month were computed as 250,000 for materials and 200,000 for conversion.
   1. Compute the departments cost per equivalent unit of production for the month for direct materials.
   2. Compute the departments cost per equivalent unit of production for the month for conversion.