Calculate the physical flow and the equivalent units (DM and Conversion Cost).

Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production Conversion costs are allocated evenly throughout production 200 units B00 units Dato for Department A for February 2015 are Work in process, beginning inventory, 40% converted Units started during February Work in process, ending inventory: 30% complete as to conversion costs 100% complete as to materials 100 units $600,000 Costs for the Department A for February 2015 are: Work in process beginning inventory: Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February $150 000 $4,000,000 $2,250,000 Calculate the physical flow and the equivalent units (DM and CC)