$($Appendix $6$A$)$ First$-$In$,$ First$-$Out Method; Equivalent Units

November, the drying department provided the following information:

Production:

Units in process, November $1,70\%$ complete

$6,000$ pounds

Units completed and transferred out

Units in process, November $30,60\%$ complete

Costs:

Work in process, November $1$

Costs added during November

Required:

Calculate the equivalent units for November.

equivalent units

Calculate the unit cost.

$

per unit

$$16,380$

$$130,800$

$34,500$ pounds

$4,000$ pounds