A) The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $378,240. The conversion cost for the period in the Filling Department is $402,670. The total equivalent units for direct materials and conversion are 59,100 ounces and 60,100 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: _______

Conversion costs per equivalent unit: _______

B) The Filling Department of Eve Cosmetics Company had 3,400 ounces in beginning work in process inventory (40% complete). During the period, 57,400 ounces were completed. The ending work in process inventory was 3,400 ounces (30% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

_______ Units.

C) Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 74,900 ounces from the Blending Department. During the period, the Filling Department completed 84,100 ounces, including 13,700 ounces of work in process at the beginning of the period. The ending work in process inventory was 4,500 ounces.

How many ounces were started and completed during the period?

_______Ounces.

D) The Filling Department of Eve Cosmetics Company had 5,100 ounces in beginning work in process inventory (10% complete). During the period, 84,800 ounces were completed. The ending work in process inventory was 4,200 ounces (50% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?

_______Units.