Begin by computing the cost per equivalent unit for each cost category. $($Round the cost per equivalent unit to the nearest$$ cent.$)$

Cake

Conversion

Mix

Flavorings

Costs

Costs added in current period

$$50,000$

$$9,100$

$$55,680$

Divide by

equivalent units of work done in current period

$20,000$

$18,200$

$18,560$

Cost per equivalent unit

$$2\mathrm{.}50$

$$0\mathrm{.}50$

$$3\mathrm{.}00$

Part $3$

$($a$)$ Determine the$$ formula, then compute the cost of goods completed and transferred to the baking department during AprilApril for each cost category.

Cost of goods completed

Costs incurred to date

$\backslash$times

$=$

and transferred out

Cake Mix

$\backslash$times

$=$

Flavorings

$\backslash$times

$=$

Conversion costs

$\backslash$times

$=$