Alternate Problem A Pure Aqua Company is a producer of flavored mineral water. These data are for its March production: Work in process inventory, March 1, 3,000 (units equal cases): Direct Materias 12,600 Direct Labor 6,000 Manufacturing overhead (1,500 machine-hours at $6 per machine-hours) 9,000 27,600 Units started in March 9,000 Costs incurred in March: Direct Materias 36,360 Direct Labor 55,200 Manufacturing overhead applied (13,800 machine-hours) 82,800 174,360 The ending inventory consisted of 4,500 units (100% complete as to materials, 60% complete as to conversion). Computing the following: 1. Number of units completed and transferred to finished goods inventory. 12,000 7500+4500 2. The equivalent units of production for materials and conversion costs using the average cost method. the equivalent units of product for material $ 12,000 (7500*100%)+(4500*100% the equivalent units of product for conversion $ 10,200 (7500*100%)+(4500*60%) 3. Cost per equivalent unit for materials and conversion costs. $ 50,160 (36360+13800) Direct material $ 4.18 50160/12000 Conversion Cost $ 4.92 50160/10200 4. Cost of units completed and transferred. 18,810 13,284 5. Cost of ending inventory