Beginning work in process inventory, December 1

Direct Materials$30,000

Conversion Cost$ 6,000

$36,000

Cost incurred during production in December:

Direct Materials$390,000

Conversion costs$122,000

$512,000

Total costs$548,000

Production data

Completed and transferred out52,000

Ending work in process8,000

Ending work in process was100% complete to materials and25% complete to conversion costs.

Instructions

(a)Compute the equivalent units of production.

(b)Determine the unit cost for materials and conversion.