Balsam Company has recently tried to improve its analysis for its manufacturing process. Units started into production equaled 25,000 and ending work in process equaled 12.500 units. Balsam had no beginning work in process inventory Conversion costs are applied equally throughout production, and materials are applied at the beginning of the process. How much is the materials cost per unit if ending work in process was 45% complete and total materials costs equaled $100,000? Aspen Company had the following department information for the month: Total materials costs $ 80,000 Equivalent units of materials 10,000 Total conversion costs $90,000 Equivalent units of conversion costs 15,000 How much is the total manufacturing cost per unit? $5.52 $267 $14.00 $14,33 30 $6.80 $1133 Fern Company reported the following year-end information: Beginning work in process inventory $1,200,000 Beginning raw materials inventory 500.000 Ending work in process inventory 800,000 Ending raw materials inventory 400,000 Raw materials purchased 800.000 Direct labor 700,000 Manufacturing overhead 600,000 Fern Company's cost of goods manufactured for the year is Harris Manufacturing is trying to determine the equivalent units for conversion costs with 60,000 units of ending work in process at 60% completion and 78,000 physical units. There are no beginning units in the department Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period? 42.000 18.000 54,000 $2.900.000 78.000 51 800.000 $4,200.000 $2600,000