Blue Spruce Company has gathered the following information.

Units in beginning work in process inventory

$20,500$

Units started into production

$94,300$

Units in ending work in process inventory

$24,600$

Percent complete for conversion costs in ending work in process inventory

$40\%$

Costs $($For units in Beg. Work in Process and Started into Production$)$:

Direct materials $$149,240$

Direct labor $,$$$193,028$

Overhead $$137,104$

Materials are added at the beginning of the process. The company uses weighted$-$average process costing.

$($a$)$

Your answer is incorrect.

Compute equivalent units of production for materials and for conversion costs.

Materials

$94,300$

Conversion cost

eTextbook and Media

$($b$)$

Your answer is correct.

Determine the unit costs of production. $($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Material cost per unit

Conversion cost per unit

eTextbook and Media

$($c$)$

Show the assignment of costs to units completed and transferred out and to those still in process.

Cost assigned to units completed and transferred out

Cost assigned to units in ending work in process inventory

$

$