A Ltd produces dolls with the following information relating to activities in March:

4000 units in beginning work in process transferred from last month with the following costs;

Direct Material : $320,000 andConversion Cost: $50,000

Production started: 25,000 units with the following costs;

Direct Material : $520,000 andConversion Cost: $180,000

Production completed and transferred out: 20,000 units

Degree of completion of the units remaining uncompleted at the end of March (EWIP):

Direct Material: 90% andConversion Cost: 70%

Required:

1-Number of units in ending Work in Process (WIP).

2-Number of equivalent units for Direct Material (DM) and Conversion Cost (CC).

3-Cost per equivalent units for Direct Material and Conversion Cost.

4- Total unit cost.

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