* A department had 250 units of beginning work-in-process, which are 90% as to direct materials

and 70% complete as to conversion.

* The department started 430 units during a given period.

* The department completed and transferred out 380 units.

* At the end of the period, there are 300 units remaining unfinished with 100% complete as to direct materials

and 40% complete as to conversion.

* The following cost information is given for the department:

Direct materials Conversion

Beginning work-in-process $10,000 $20,000

Current period cost $24,000 $60,000

Total $34,000 $80,000

* Cost per equivalent unit for Direct materials is given as $50.

13. The equivalent units as to Conversion are ________EUs.

14. Cost per equivalent unit for Conversion is $_______.

15. Cost of 380 completed units is $____________

16. Cost of 300 ending work-in-process units is $________