Calculation of cost per unit Cost element Current period cost Beginning WIP equiv. units (to be completed) Started & completed equivalent units Ending WIP equivalent Units Current total equivalent units Cost per unit Materials $22,638 $ Conversion costs 73,340 $ $95,978 $

Calculate the cost of:

Completed units: - Select your answer - $86633 $95978 $109971 $122905 Correct 12 of Item 2

Ending WIP: - Select your answer - $7669 $7669 $12934 $30028 Correct 13 of Item 2

Calculation of cost per unit
Cost element	Current period cost	Beginning WIP equiv. units (to be completed)	Started & completed equivalent units	Ending WIP equivalent Units	Current total equivalent units	Cost per unit
Materials	$22,638					$
Conversion costs	73,340					$
	$95,978					$

Calculate the cost of:

Completed units: - Select your answer -$86633$95978$109971$122905Correct 12 of Item 2

Ending WIP: - Select your answer -$7669$7669$12934$30028Correct 13 of Item 2