Backwards L has to be preformed.

Using the following information, calculate units of production for materials, the equivalent units of production for conversion cost, the material cost per unit, and the conversion cost per equivalent unit. Assume that all materials go into production immediately and that direct labor and factory overhead are incurred uniformly. Beginning Inventory 12,000 units 60% complete $75,000 Direct Material Costs $146,700 Direct Labor Costs $ 40,000 Factory Overhead Costs $ 42,280 Units Started 32,600 units Units Finished 44,600 units