Ben’s Brushes Inc. manufactures electric toothbrushes. The brushes are manufactured in 2 sequential processes: Interior and Assembly. Information related the Interior Department for the month of October can be summarized as follows:

Interior Department:

• Beginning units: 3,900 – 70% completed
• Ending units: 3,000 – 30% completed
• Units started this month: 9,000
• Direct materials costs in beginning WIP: $1,980
• Conversion costs in beginning WIP: $4,080
• Direct materials costs incurred this month: $13,500
• Conversion costs incurred this month: $24,000
• In the Interior Department, direct materials are added at the beginning of the process while conversion costs are added uniformly throughout the assembly process.

Instructions: Compute each of the following items, showing all work for partial credit. You do NOT have to put your answers in the blanks shown below.

Mater.       Conver. Costs

______      ______      1. Equivalent units for materials and conversion costs

______      ______      2. Costs per equivalent units for materials and conversion costs

______      ______ 3. Total cost assigned to unit transferred out

______      ______ 4. Total cost of ending work in process