Assume that beginning work in process consists of 900 units valued at $10,178 ($5,200 are materials). The units are 40% complete as to conversion costs. Materials costs are unchanged, labor costs are $95,601 and manufacturing overhead costs are $50,300. Determine the equivalent units of production for materials and conversion costs.

		Equivalent Units
Materials
Conversion costs

Compute unit costs and show the assignment of manufacturing costs to units transferred out and in work in process. (Round unit costs to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)

Material costs		$
Conversion costs		$
Total unit costs		$

Costs accounted for:

Work in process, November 1st

Materials$ :

Conversion Costs$ :

Transferred out :

Work in process, November 30th

Materials$ :

Conversion Costs:

Total costs$ :