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 materials $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 materials $36,360 Direct labor 55,200 Manufacturing overhead applied (13,800 machine-hours) ? The ending inventory consisted of 4,500 units (100% complete to materials, 60% complete as to conversion). Compute the following: 1. Number of units completed and transferred to finished goods inventory. 2. The equivalent units of production for materials and conversion costs using the average cost method. 3. Cost per equivalent unit for materials and conversion costs. 4. Cost of units completed and transferred. 5. Cost of ending inventory.